Match (MTCH) 10-Q 9 Nov 16 2016 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2016	Oct. 28, 2016
Entity Registrant Name	IAC/INTERACTIVECORP
Entity Central Index Key	891,103
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Document Type	10-Q
Document Period End Date	Sep. 30, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q3
Amendment Flag	false
Common Stock
Entity Common Stock, Shares Outstanding		73,500,407
Class B Convertible Common Stock
Entity Common Stock, Shares Outstanding		5,789,499

CONSOLIDATED BALANCE SHEET (Una

CONSOLIDATED BALANCE SHEET (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
ASSETS
Cash and cash equivalents	$ 1,189,784	$ 1,481,447
Marketable securities	177,862	39,200
Accounts receivable, net of allowance of $16,650 and $16,528, respectively	199,328	250,077
Other current assets	232,556	174,286
Total current assets	1,799,530	1,945,010
Property and equipment, net of accumulated depreciation and amortization of $319,804 and $284,494, respectively	317,277	302,817
Goodwill	1,942,556	2,245,364
Intangible assets, net	382,296	440,828
Long-term investments	126,855	137,386
Other non-current assets	102,646	117,286
TOTAL ASSETS	4,671,160	5,188,691
LIABILITIES:
Current portion of long-term debt	0	40,000
Accounts payable, trade	72,268	86,883
Deferred revenue	284,227	258,412
Accrued expenses and other current liabilities	346,094	383,251
Total current liabilities	702,589	768,546
Long-term debt, net of current portion	1,641,285	1,726,954
Income taxes payable	35,800	33,692
Deferred income taxes	250,883	348,773
Other long-term liabilities	39,244	64,510
Redeemable noncontrolling interests	31,160	30,391
Commitments and contingencies
SHAREHOLDERS' EQUITY:
Additional paid-in capital	11,906,822	11,486,315
Retained earnings	188,063	331,394
Accumulated other comprehensive loss	(122,684)	(152,103)
Treasury stock 192,422,155 and 187,137,267 shares, respectively	(10,108,606)	(9,861,350)
Total IAC shareholders' equity	1,863,866	1,804,526
Noncontrolling interests	106,333	411,299
Total shareholders' equity	1,970,199	2,215,825
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	4,671,160	5,188,691
Common Stock
SHAREHOLDERS' EQUITY:
Common stock	255	254
Class B Convertible Common Stock
SHAREHOLDERS' EQUITY:
Common stock	$ 16	$ 16

CONSOLIDATED BALANCE SHEET (Par

CONSOLIDATED BALANCE SHEET (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Accounts receivable, allowance	$ 16,650	$ 16,528
Accumulated depreciation and amortization, property and equipment	$ 319,804	$ 284,494
Treasury stock, shares (in shares)	192,422,155	187,137,267
Common Stock
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, authorized shares (in shares)	1,600,000,000	1,600,000,000
Common stock, issued shares (in shares)	255,496,433	254,014,976
Common stock, outstanding shares (in shares)	73,442,278	77,245,709
Class B Convertible Common Stock
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, authorized shares (in shares)	400,000,000	400,000,000
Common stock, issued shares (in shares)	16,157,499	16,157,499
Common stock, outstanding shares (in shares)	5,789,499	5,789,499

CONSOLIDATED STATEMENT OF OPERA

CONSOLIDATED STATEMENT OF OPERATIONS (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Revenue	$ 764,102	$ 838,561	$ 2,328,720	$ 2,382,205
Operating costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	179,131	199,377	543,262	564,077
Selling and marketing expense	292,393	343,110	970,259	1,030,302
General and administrative expense	128,829	134,122	417,206	378,265
Product development expense	45,947	46,859	151,688	138,546
Depreciation	17,951	15,625	51,321	46,693
Amortization of intangibles	14,267	12,338	65,062	39,304
Goodwill impairment	0	0	275,367	0
Total operating costs and expenses	678,518	751,431	2,474,165	2,197,187
Operating income (loss)	85,584	87,130	(145,445)	185,018
Interest expense	(27,118)	(15,992)	(82,622)	(45,270)
Other income, net	11,700	34,398	20,405	39,748
Earnings (loss) from continuing operations before income taxes	70,166	105,536	(207,662)	179,496
Income tax (provision) benefit	(17,826)	(40,510)	77,394	(34,722)
Earnings (loss) from continuing operations	52,340	65,026	(130,268)	144,774
Earnings (loss) from discontinued operations, net of tax	0	17	0	(11)
Net earnings (loss)	52,340	65,043	(130,268)	144,763
Net (earnings) loss attributable to noncontrolling interests	(9,178)	568	(13,063)	6,558
Net earnings (loss) attributable to IAC shareholders	$ 43,162	$ 65,611	$ (143,331)	$ 151,321
Per share information attributable to IAC shareholders:
Basic earnings (loss) per share from continuing operations (in dollars per share)	$ 0.54	$ 0.79	$ (1.78)	$ 1.82
Diluted earnings (loss) per share from continuing operations (in dollars per share)	0.49	0.74	(1.78)	1.71
Basic earnings (loss) per share (in dollars per share)	0.54	0.79	(1.78)	1.82
Diluted earnings (loss) per share (in dollars per share)	0.49	0.74	(1.78)	1.71
Dividends declared per share (in dollars per share)	$ 0	$ 0.34	$ 0	$ 1.02
Stock-based compensation expense by function:
Stock-based compensation expense	$ 23,661	$ 27,009	$ 82,610	$ 71,869
Cost of revenue
Stock-based compensation expense by function:
Stock-based compensation expense	597	307	1,904	846
Selling and marketing expense
Stock-based compensation expense by function:
Stock-based compensation expense	1,465	2,442	5,026	7,284
General and administrative expense
Stock-based compensation expense by function:
Stock-based compensation expense	18,248	21,683	59,957	56,320
Product development expense
Stock-based compensation expense by function:
Stock-based compensation expense	$ 3,351	$ 2,577	$ 15,723	$ 7,419

CONSOLIDATED STATEMENT OF COMPR

CONSOLIDATED STATEMENT OF COMPREHENSIVE OPERATIONS (Unaudited) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Statement of Comprehensive Income [Abstract]
Net earnings (loss)		$ 52,340	$ 65,043	$ (130,268)	$ 144,763
Other comprehensive (loss) income, net of tax:
Change in foreign currency translation adjustment	[1]	(4,808)	(10,603)	7,596	(58,604)
Change in unrealized gains and losses of available-for-sale securities (net of tax benefits of $85 and $868 for the three and nine months ended September 30, 2016, respectively, and net of tax benefits of $277 and $95 for the three and nine months ended September 30, 2015, respectively)	[2]	(145)	(3,617)	1,510	632
Total other comprehensive (loss) income, net of tax		(4,953)	(14,220)	9,106	(57,972)
Comprehensive income (loss)		47,387	50,823	(121,162)	86,791
Comprehensive (income) loss attributable to noncontrolling interests		(9,502)	595	(13,881)	7,742
Comprehensive income (loss) attributable to IAC shareholders		$ 37,885	$ 51,418	$ (135,043)	$ 94,533
[1]	The nine months ended September 30, 2016 and the three and nine months ended September 30, 2015 include amounts reclassified out of other comprehensive income into earnings. See Note 8 - Accumulated Other Comprehensive Loss for additional information.
[2]	The three and nine months ended September 30, 2016 and 2015 include unrealized gains reclassified out of other comprehensive income into earnings. See Note 5 - Marketable Securities and Note 8 - Accumulated Other Comprehensive Loss for additional information.

CONSOLIDATED STATEMENT OF COMP6

CONSOLIDATED STATEMENT OF COMPREHENSIVE OPERATIONS (Unaudited) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Statement of Comprehensive Income [Abstract]
Tax benefit of change in unrealized gains and losses of available-for-sale securities	$ 85	$ 277	$ 868	$ 95

CONSOLIDATED STATEMENT OF SHARE

CONSOLIDATED STATEMENT OF SHAREHOLDERS' EQUITY (Unaudited) - 9 months ended Sep. 30, 2016 - USD ($) shares in Thousands, $ in Thousands	Total	IAC	Common StockCommon Stock $.001 Par Value	Common StockClass B Convertible Common Stock $.001 Par Value	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive (Loss) Income	Treasury Stock	Noncontrolling Interests
Beginning balance at Dec. 31, 2015	$ 2,215,825	$ 1,804,526	$ 254	$ 16	$ 11,486,315	$ 331,394	$ (152,103)	$ (9,861,350)	$ 411,299
Beginning balance, common stock (in shares) at Dec. 31, 2015			254,015	16,157
Increase (Decrease) in Shareholders' Equity
Net (loss) earnings	(127,177)	(143,331)				(143,331)			16,154
Other comprehensive income, net of tax	9,020	8,288					8,288		732
Stock-based compensation expense	75,327	40,046			40,046				35,281
Issuance of common stock pursuant to stock-based awards, net of withholding taxes	(7,023)	(7,023)	$ 1		(7,024)
Issuance of common stock pursuant to stock-based awards, net of withholding taxes (in shares)			1,481
Income tax benefit related to stock-based awards	44,768	44,768			44,768
Purchase of treasury stock	(247,256)	(247,256)						(247,256)
Adjustment of redeemable noncontrolling interests to fair value	(5,921)	(5,921)			(5,921)
Issuance of Match Group common stock pursuant to stock-based awards, net of withholding taxes	804								804
Reallocation of shareholders' equity balances related to the noncontrolling interests created in the Match Group initial public offering		363,638			342,507		21,131		(363,638)
Changes in noncontrolling interests of Match Group due to the issuance of its common stock		(6,061)			(6,061)				6,061
Noncontrolling interests created in a recent acquisition	12,222	12,222			12,222
Other	(390)	(30)			(30)				(360)
Ending balance at Sep. 30, 2016	1,970,199	$ 1,863,866	$ 255	$ 16	$ 11,906,822	$ 188,063	$ (122,684)	$ (10,108,606)	$ 106,333
Ending balance, common stock (in shares) at Sep. 30, 2016			255,496	16,157
Beginning balance at Dec. 31, 2015	30,391
Increase (Decrease) in Redeemable Noncontrolling Interests
Net (loss) earnings	(3,091)
Other comprehensive income, net of tax	86
Stock-based compensation expense	1,224
Purchase of redeemable noncontrolling interests	(2,529)
Adjustment of redeemable noncontrolling interests to fair value	6,282
Other	(1,203)
Ending balance at Sep. 30, 2016	$ 31,160

CONSOLIDATED STATEMENT OF CASH

CONSOLIDATED STATEMENT OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Cash flows from operating activities attributable to continuing operations:
(Loss) earnings from continuing operations	$ (130,268)	$ 144,774
Adjustments to reconcile (loss) earnings from continuing operations to net cash provided by operating activities attributable to continuing operations:
Stock-based compensation expense	82,610	71,869
Depreciation	51,321	46,693
Amortization of intangibles	65,062	39,304
Goodwill impairment	275,367	0
Excess tax benefits from stock-based awards	(43,131)	(49,147)
Deferred income taxes	(99,955)	(7,851)
Equity in losses of unconsolidated affiliates	340	78
Acquisition-related contingent consideration fair value adjustments	7,993	(17,906)
Gains on sale of businesses and investments, net	(13,416)	(523)
Gain on real estate transaction	0	(33,586)
Other adjustments, net	21,882	15,679
Changes in assets and liabilities, net of effects of acquisitions and dispositions:
Accounts receivable	32,950	(25,822)
Other assets	(19,775)	(13,746)
Accounts payable and other current liabilities	(63,669)	(17,635)
Income taxes payable	(37,081)	(13,748)
Deferred revenue	31,352	45,674
Net cash provided by operating activities attributable to continuing operations	161,582	184,107
Cash flows from investing activities attributable to continuing operations:
Acquisitions, net of cash acquired	(2,524)	(43,286)
Capital expenditures	(62,739)	(44,558)
Investments in time deposits	(87,500)	0
Proceeds from maturities of time deposits	87,500	0
Proceeds from maturities and sales of marketable debt securities	79,210	192,928
Purchases of marketable debt securities	(229,246)	(93,134)
Purchases of investments	(7,211)	(25,073)
Net proceeds from the sale of businesses and investments	110,536	8,551
Other, net	5,562	(4,095)
Net cash used in investing activities attributable to continuing operations	(106,412)	(8,667)
Cash flows from financing activities attributable to continuing operations:
Purchase of treasury stock	(247,256)	(200,000)
Proceeds from Match Group 2016 Senior Notes offering	400,000	0
Debt issuance costs	(5,048)	0
Redemption and repurchase of Senior Notes	(126,271)	0
Dividends	0	(84,947)
Issuance of IAC common stock pursuant to stock-based awards, net of withholding taxes	(7,148)	(40,197)
Issuance of Match Group common stock pursuant to stock-based awards, net of withholding taxes	467	0
Excess tax benefits from stock-based awards	43,131	49,147
Purchase of noncontrolling interests	(2,529)	(29,899)
Acquisition-related contingent consideration payments	(2,180)	(5,712)
Decrease in restricted cash related to bond redemptions	20,000	0
Other, net	(766)	512
Net cash used in financing activities attributable to continuing operations	(337,600)	(391,096)
Total cash used in continuing operations	(282,430)	(215,656)
Total cash used in discontinued operations	0	(190)
Effect of exchange rate changes on cash and cash equivalents	(9,233)	(8,111)
Net decrease in cash and cash equivalents	(291,663)	(223,957)
Cash and cash equivalents at beginning of period	1,481,447	990,405
Cash and cash equivalents at end of period	1,189,784	766,448
Match Group Term Loan
Cash flows from financing activities attributable to continuing operations:
Principal payments on debt	(410,000)	0
Liberty Bonds
Cash flows from financing activities attributable to continuing operations:
Principal payments on debt	$ 0	$ (80,000)

THE COMPANY AND SUMMARY OF SIGN

THE COMPANY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
THE COMPANY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	THE COMPANY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Nature of Operations IAC is a leading media and Internet company comprised of widely known consumer brands such as HomeAdvisor, Vimeo, About.com, Dictionary.com, The Daily Beast, Investopedia, and Match Group's online dating portfolio, which includes Match, OkCupid, Tinder and PlentyOfFish. All references to "IAC," the "Company," "we," "our" or "us" in this report are to IAC/InterActiveCorp. Basis of Presentation The Company prepares its consolidated financial statements in accordance with U.S. generally accepted accounting principles ("GAAP"). Basis of Consolidation and Accounting for Investments The consolidated financial statements include the accounts of the Company, all entities that are wholly-owned by the Company and all entities in which the Company has a controlling financial interest. Intercompany transactions and accounts have been eliminated. Investments in the common stock or in-substance common stock of entities in which the Company has the ability to exercise significant influence over the operating and financial matters of the investee, but does not have a controlling financial interest, are accounted for using the equity method and are included in "Long-term investments" in the accompanying consolidated balance sheet. The accompanying unaudited consolidated financial statements have been prepared in accordance with GAAP for interim financial information and with the rules and regulations of the Securities and Exchange Commission. Accordingly, they do not include all of the information and notes required by GAAP for complete financial statements. In the opinion of management, the accompanying unaudited consolidated financial statements include all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation. Interim results are not necessarily indicative of the results that may be expected for the full year. The accompanying unaudited consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company's Annual Report on Form 10-K for the year ended December 31, 2015. Accounting Estimates Management of the Company is required to make certain estimates, judgments and assumptions during the preparation of its consolidated financial statements in accordance with GAAP. These estimates, judgments and assumptions impact the reported amounts of assets, liabilities, revenue and expenses and the related disclosure of contingent assets and liabilities. Actual results could differ from those estimates. On an ongoing basis, the Company evaluates its estimates and judgments including those related to: the fair values of marketable securities and other investments; the recoverability of goodwill and indefinite-lived intangible assets; the useful lives and recoverability of definite-lived intangible assets and property and equipment; the carrying value of accounts receivable, including the determination of the allowance for doubtful accounts; the determination of revenue reserves; the fair value of acquisition-related contingent consideration arrangements; the liabilities for uncertain tax positions; the valuation allowance for deferred income tax assets; and the fair value of and forfeiture rates for stock-based awards, among others. The Company bases its estimates and judgments on historical experience, its forecasts and budgets and other factors that the Company considers relevant. Certain Risks and Concentrations A significant portion of the Company's revenue is derived from online advertising, the market for which is highly competitive and rapidly changing. Significant changes in this industry or changes in advertising spending behavior or in customer buying behavior could adversely affect our operating results. Most of the Company's online advertising revenue is attributable to a services agreement with Google Inc. ("Google"). The Company's service agreement became effective on April 1, 2016, following the expiration of the previous services agreement. The services agreement expires on March 31, 2020; the Company may choose to terminate the agreement effective March 31, 2019. The services agreement requires that we comply with certain guidelines promulgated by Google. Google may generally unilaterally update its own policies and guidelines without advance notice, which could in turn require modifications to, or prohibit and/or render obsolete certain of our products, services and/or business practices, which could be costly to address or otherwise have an adverse effect on our business, financial condition and results of operations. For the three and nine months ended September 30, 2016 , revenue earned from Google was $172.0 million and $638.2 million , respectively. For the three and nine months ended September 30, 2015 , revenue earned from Google was $332.0 million and $979.8 million , respectively. This revenue is earned by the businesses comprising the Publishing and Applications segments. For the three and nine months ended September 30, 2016 , revenue earned from Google represents 66% and 76% of Publishing revenue and 85% and 87% of Applications revenue, respectively. For the three and nine months ended September 30, 2015 , revenue earned from Google represents 85% and 84% of Publishing revenue and 93% and 94% of Applications revenue, respectively. Accounts receivable related to revenue earned from Google totaled $59.2 million and $97.2 million at September 30, 2016 and December 31, 2015 , respectively. Recent Accounting Pronouncements In August 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update ("ASU") No. 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments , which makes clarifications to how cash receipts and cash payments in certain transactions are presented and classified on the statement of cash flows. The provisions of ASU 2016-15 are effective for reporting periods beginning after December 15, 2017, including interim periods, and will require adoption on a retrospective basis unless it is impracticable to apply, in which case we would be required to apply the amendments prospectively as of the earliest date practicable; early adoption is permitted. The Company does not expect the adoption of this standard update to have a material impact on its consolidated financial statements; and is currently evaluating the method and timing of adoption. In March 2016, the FASB issued ASU No. 2016-09, Improvements to Employee Share-Based Payments Accounting (Topic 718). The update is intended to simplify existing guidance on various aspects of the accounting and presentation of employee share-based payments in financial statements including the accounting for income taxes, forfeitures and statutory tax withholding requirements, as well as classification on the statement of cash flows. The provisions of ASU 2016-09 are effective for reporting periods beginning after December 15, 2016; early adoption is permitted. The primary effects of the adoption of ASU 2016-09 on the Company’s results of operations, cash flows and earnings per share will be due to the change in the treatment of the excess tax benefit (deficiency) related to equity awards to employees upon exercise of stock options and the vesting of restricted stock units. The table below illustrates this effect. Excess tax benefit (deficiency) of equity awards to employees upon exercise of stock options and the vesting of restricted stock units: Accounting under current GAAP: Accounting following adoption of ASU 2016-09: Statement of operations Treated as an increase (or decrease) to additional paid-in capital when realized (i.e., reduction of income taxes payable) Included in the determination of the income tax provision or benefit upon option exercise or share vesting Statement of cash flows Treated as a financing cash flow Treated as an operating cash flow Calculation of fully diluted shares for the determination of earnings per share Included as a component of the assumed proceeds in applying the treasury stock method Excluded from the assumed proceeds in applying the treasury stock method The expected effect of the adoption of ASU 2016-09 for the Company will be to increase reported net earnings (or reduce reported net loss) and increase operating cash flow and basic earnings per share (or reduce reported net loss per share). The number of shares used in the calculation of fully diluted earnings per share will also increase due to the reduction in assumed proceeds under the treasury stock method. The actual effect on fully diluted earnings per share could be an increase or a decrease in any period, which will depend upon the increase in reported earnings and the increase in the number of shares included in the fully diluted earnings per share calculation. The Company will adopt the change in treatment of excess tax benefit (deficiency) as of January 1, 2017 using the modified retrospective approach with the cumulative effect recognized as of the date of initial adoption and will apply the provisions of ASU 2016-09 related to the presentation on the statement of cash flows using the prospective approach. To illustrate the effect of ASU 2016-09 on the Company’s results for the nine months ended September 30, 2016, the table below illustrates the change in the Company’s reported results after giving pro forma effect to ASU 2016-09 as if it had been in effect on January 1, 2016. Reported results under current GAAP Pro forma results assuming ASU 2016-09 had been in effect on January 1, 2016 (In thousands, except per share data) Net loss $ (130,268 ) $ (85,500 ) Net earnings attributable to noncontrolling interests 13,063 13,063 Net loss attributable to IAC shareholders (143,331 ) (98,563 ) Cash flows provided by operating activities attributable to continuing operations 161,582 204,713 Cash flows used in financing activities attributable to continuing operations (337,600 ) (380,731 ) Basic loss per share from continuing operations $ (1.78 ) $ (1.23 ) Fully diluted loss per share from continuing operations $ (1.78 ) $ (1.23 ) In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) , which supersedes existing guidance on accounting for leases in "Leases (Topic 840)" and generally requires all leases to be recognized in the statement of financial position. The provisions of ASU 2016-02 are effective for reporting periods beginning after December 15, 2018; early adoption is permitted. The provisions of ASU 2016-02 are to be applied using a modified retrospective approach. The Company is currently evaluating the impact the adoption of this standard update will have on its consolidated financial statements. In April 2015, the FASB issued ASU No. 2015-03, Interest-Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs, and in August 2015, the FASB issued ASU 2015-15, Interest-Imputation of Interest (Subtopic 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements . Together, this guidance requires that deferred debt issuance costs be presented in the balance sheet as a direct deduction from the carrying amount of the associated debt liability, while debt issuance costs related to line-of-credit arrangements may still continue to be classified as assets. The Company adopted the provisions of ASU 2015-03 and ASU 2015-15 in the first quarter of 2016 and applied the provisions retrospectively, resulting in $21.3 million of deferred debt issuance costs being reclassified from other non-current assets to long-term debt, net of current portion, in the accompanying December 31, 2015 consolidated balance sheet. In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers, which clarifies the principles for recognizing revenue and develops a common standard for all industries. In July 2015, the FASB decided to defer the effective date for annual reporting periods beginning after December 15, 2017. In March, April and May 2016, the FASB issued ASU 2016-08, ASU 2016-10 and ASU 2016-12, respectively, which provide further revenue recognition guidance related to principal versus agent considerations, performance obligations and licensing, and narrow-scope improvements and practical expedients. Early adoption is permitted beginning on the original effective date of December 15, 2016. Upon adoption, ASU 2014-09 may either be applied retrospectively to each prior period presented or using the modified retrospective approach with the cumulative effect recognized as of the date of initial application. The Company is currently evaluating the impact the adoption of this standard update will have on its consolidated financial statements. The Company will adopt this standard using the modified retrospective approach effective January 1, 2018. Reallocation of Noncontrolling Interests During the quarter ended March 31, 2016, the Company reallocated amounts within the accounts comprising shareholders' equity to correct the amount of noncontrolling interests that was initially recorded following the initial public offering ("IPO") of Match Group, which occurred on November 24, 2015. The noncontrolling interests should have been recorded using the net book value of Match Group rather than the net IPO proceeds. In addition, the adjustment allocates the proportionate share of the accumulated other comprehensive loss to the noncontrolling interests balance. The reallocation has no effect on net income or earnings per share. Based on our assessment of both qualitative and quantitative factors, the reallocation was not considered material to the consolidated financial statements of the Company as of and for: (i) the year ended December 31, 2015 , (ii) the three months ended March 31, 2016; (iii) the six months ended June 30, 2016; and (iv) the nine months ended September 30, 2016 . Therefore, the adjustment was initially reflected in the consolidated financial statements of the Company as of and for the three months ended March 31, 2016 and will, therefore, also be reflected in the year-to-date consolidated financial statements of each subsequent interim period in 2016 and the annual consolidated financial statements for the year ending December 31, 2016. Reclassifications Certain prior year amounts have been reclassified to conform to the current year presentation.

INCOME TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2016
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES At the end of each interim period, the Company makes its best estimate of the annual expected effective income tax rate and applies that rate to its ordinary year-to-date earnings or loss. The income tax provision or benefit related to significant, unusual, or extraordinary items, if applicable, that will be separately reported or reported net of their related tax effects are individually computed and recognized in the interim period in which they occur. In addition, the effect of changes in enacted tax laws or rates, tax status, judgment on the realizability of a beginning-of-the-year deferred tax asset in future years or the liabilities for uncertain tax positions is recognized in the interim period in which the change occurs. The computation of the annual expected effective income tax rate at each interim period requires certain estimates and assumptions including, but not limited to, the expected pre-tax income (or loss) for the year, projections of the proportion of income (and/or loss) earned and taxed in foreign jurisdictions, permanent and temporary differences, and the likelihood of the realization of deferred tax assets generated in the current year. The accounting estimates used to compute the provision or benefit for income taxes may change as new events occur, more experience is acquired, additional information is obtained or our tax environment changes. To the extent that the expected annual effective income tax rate changes during a quarter, the effect of the change on prior quarters is included in income tax provision in the quarter in which the change occurs. For the three and nine months ended September 30, 2016 , the Company recorded an income tax provision for continuing operations of $17.8 million and an income tax benefit for continuing operations of $77.4 million , respectively, which represents effective income tax rates of 25% and 37% , respectively. The effective tax rate for the three months ended September 30, 2016 is lower than the statutory rate of 35% due primarily to foreign income taxed at lower rates. The effective tax rate for the nine months ended September 30, 2016 is higher than the statutory rate of 35% due primarily to foreign income taxed at lower rates, state taxes and the non-taxable gain on the sale of PriceRunner, partially offset by the non-deductible portion of the goodwill impairment at the Publishing segment. For the three and nine months ended September 30, 2015 , the Company recorded an income tax provision for continuing operations of $40.5 million and $34.7 million , respectively, which represents effective income tax rates of 38% and 19% , respectively. The effective tax rate for the three months ended September 30, 2015 is higher than the statutory rate of 35% due primarily to state taxes, partially offset by foreign income taxed at lower rates. The effective tax rate for the nine months ended September 30, 2015 is lower than the statutory rate of 35% due primarily to the realization of certain deferred tax assets, a reduction in tax reserves and related interest due to the expiration of statutes of limitations and the non-taxable gain on contingent consideration fair value adjustments. The Company recognizes interest and, if applicable, penalties related to unrecognized tax benefits in the income tax provision. At September 30, 2016 and December 31, 2015 , the Company has accrued $2.8 million and $2.5 million , respectively, for the payment of interest. At September 30, 2016 and December 31, 2015 , the Company has accrued $1.8 million and $2.2 million , respectively, for penalties. The Company is routinely under audit by federal, state, local and foreign authorities in the area of income tax. These audits include questioning the timing and the amount of income and deductions and the allocation of income and deductions among various tax jurisdictions. The Internal Revenue Service is currently auditing the Company’s federal income tax returns for the years ended December 31, 2010 through 2012. The statute of limitations for the years 2010 through 2012 has been extended to March 31, 2017. Various other jurisdictions are open to examination for tax years beginning with 2009. Income taxes payable include reserves considered sufficient to pay assessments that may result from examination of prior year tax returns. Changes to reserves from period to period and differences between amounts paid, if any, upon resolution of audits and amounts previously provided may be material. Differences between the reserves for income tax contingencies and the amounts owed by the Company are recorded in the period they become known. At September 30, 2016 and December 31, 2015 , unrecognized tax benefits, including interest, are $41.3 million and $43.4 million , respectively. If unrecognized tax benefits at September 30, 2016 are subsequently recognized, $38.2 million , net of related deferred tax assets and interest, would reduce the income tax provision for continuing operations. The comparable amount as of December 31, 2015 was $41.0 million . The Company believes that it is reasonably possible that its unrecognized tax benefits could decrease by $14.4 million within twelve months of September 30, 2016 due to expirations of statutes of limitations; $14.0 million of which would reduce the income tax provision for continuing operations.

BUSINESS COMBINATION

BUSINESS COMBINATION	9 Months Ended
	Sep. 30, 2016
Business Combinations [Abstract]
BUSINESS COMBINATION	BUSINESS COMBINATION On October 28, 2015, Match Group completed the purchase of all the outstanding shares of Plentyoffish Media Inc. ("PlentyOfFish"), a leading provider of subscription-based and ad-supported online personals servicing North America, Europe, Latin America and Australia. Services are provided through websites and mobile applications that PlentyOfFish owns and operates. The purchase price was $574.1 million in cash and is net of a $0.9 million working capital adjustment paid to Match Group in the second quarter of 2016. The financial results of PlentyOfFish are included in the Company's consolidated financial statements, within the Match Group segment, beginning October 28, 2015. The table below summarizes the fair values of the assets acquired and liabilities assumed at the date of acquisition: (In thousands) Cash and cash equivalents $ 4,626 Other current assets 4,460 Computer and other equipment 2,990 Goodwill 488,644 Intangible assets 84,100 Other non-current assets 1,073 Total assets 585,893 Current liabilities (6,418 ) Other long-term liabilities (5,325 ) Net assets acquired $ 574,150 The purchase price was based on the expected financial performance of PlentyOfFish, not on the value of the net identifiable assets at the time of acquisition, which resulted in a significant portion of the purchase price being attributed to goodwill. The expected financial performance of PlentyOfFish reflects that it is complementary and synergistic to the existing Match Group dating businesses. Intangible assets are as follows: (In thousands) Weighted-Average Useful Life (Years) Indefinite-lived trade name $ 66,300 Indefinite Customer relationships 10,100 Less than 1 New registrants 3,100 Less than 1 Non-compete agreement 3,000 5 Developed technology 1,600 2 Total intangible assets acquired $ 84,100 PlentyOfFish's other current assets, property and equipment, other non-current assets, current liabilities and other long-term liabilities were reviewed and adjusted to their fair values at the date of acquisition, as necessary. The fair values of trade names, customer relationships and the non-compete agreement were determined using variations of the income approach; specifically, in respective order, the relief from royalty, excess earnings and with or without methodologies. The fair values of new registrants and developed technology were determined using a cost approach that utilized the cost to replace methodology. The valuations of the intangible assets incorporate significant unobservable inputs and require significant judgment and estimates, including the amount and timing of future cash flows and the determination of royalty and discount rates. The amount attributed to goodwill is not tax deductible. Pro forma Financial Information The unaudited pro forma financial information in the table below presents the combined results of the Company and PlentyOfFish as if the acquisition of PlentyOfFish had occurred on January 1, 2015. The pro forma financial information includes adjustments required under the acquisition method of accounting and is presented for informational purposes only and is not necessarily indicative of the results that would have been achieved had the acquisition actually occurred on January 1, 2015. For the three and nine months ended September 30, 2015 , pro forma adjustments reflected below include decreases to revenue of $0.6 million and $9.0 million , respectively, related to the write-off of deferred revenue at the date of acquisition and increases of $3.7 million and $12.7 million , respectively, in amortization of intangible assets. Three Months Ended Nine Months Ended (In thousands, except per share data) Revenue $ 860,320 $ 2,435,475 Net earnings attributable to IAC shareholders $ 70,803 $ 160,750 Basic earnings per share attributable to IAC shareholders $ 0.85 $ 1.94 Diluted earnings per share attributable to IAC shareholders $ 0.80 $ 1.82

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	9 Months Ended
	Sep. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS	GOODWILL AND INTANGIBLE ASSETS Goodwill and intangible assets, net are as follows: September 30, December 31, 2016 2015 (In thousands) Goodwill $ 1,942,556 $ 2,245,364 Intangible assets with indefinite lives 337,429 380,137 Intangible assets with definite lives, net 44,867 60,691 Total goodwill and intangible assets, net $ 2,324,852 $ 2,686,192 The following table presents the balance of goodwill by reportable segment, including the changes in the carrying value of goodwill, for the nine months ended September 30, 2016 : Balance at Additions Deductions Impairment Foreign Balance at (In thousands) Match Group $ 1,293,109 $ 603 $ (2,983 ) $ — $ 21,232 $ 1,311,961 HomeAdvisor 150,251 — — — 200 150,451 Video 15,590 9,649 — — — 25,239 Applications 447,242 — — — — 447,242 Publishing 277,192 — (1,968 ) (275,367 ) 143 — Other 61,980 — (55,117 ) — 800 7,663 Total $ 2,245,364 $ 10,252 $ (60,068 ) $ (275,367 ) $ 22,375 $ 1,942,556 The September 30, 2016 goodwill balance reflects accumulated impairment losses of $598.0 million , $529.1 million , $42.1 million and $11.6 million at Publishing, Applications, ShoeBuy (included in the Other segment), and Connected Ventures (included in the Video segment), respectively. The additions primarily relate to the acquisition of VHX (included in the Video segment). The deductions primarily relate to the sale of PriceRunner (included in the Other segment). The Company performs its annual impairment assessment of goodwill and indefinite-lived intangible assets as of October 1. In each reporting period, the Company assesses whether any events have occurred or circumstances have changed that would make it more likely than not that the fair values of its reporting units and indefinite-lived intangible assets are below their respective carrying values. If the Company so concludes, the Company updates its estimate of the fair value of the applicable reporting unit and/or indefinite-lived intangible asset. If the estimated fair value of a reporting unit exceeds its carrying value, goodwill of the reporting unit is not impaired and the second step of the impairment test is not necessary. If the carrying value of a reporting unit exceeds its estimated fair value, then the second step of the goodwill impairment test must be performed. The second step of the goodwill impairment test compares the implied fair value of the reporting unit's goodwill with its carrying value to measure the amount of impairment, if any. The implied fair value of goodwill is determined in the same manner as the amount of goodwill recognized in a business combination. In other words, the estimated fair value of the reporting unit is allocated to all of the assets and liabilities of that unit (including any unrecognized intangible assets) as if the reporting unit had been acquired in a business combination and the fair value of the reporting unit was the purchase price paid. If the carrying value of the reporting unit's goodwill exceeds the implied fair value of that goodwill, an impairment is recognized in an amount equal to the excess. Similarly, if the carrying value of an indefinite-lived intangible asset exceeds its fair value, an impairment is recorded equal to the excess. The Company concluded that it was more likely than not that the carrying value of the Publishing reporting unit and its indefinite-lived intangible assets were in excess of their respective fair values as of June 30, 2016 and, therefore, updated its estimated fair values of these assets as of that date. This conclusion was based upon the impact of the new Google contract, traffic trends and monetization challenges and the anticipated corresponding impact on our estimate of fair value. In performing the first step of the goodwill impairment assessment, the Company determined the fair value of the Publishing reporting unit using both an income approach based on discounted cash flows ("DCF") and a market approach. Determining fair value using a DCF analysis requires the exercise of significant judgment with respect to several items, including judgment about the amount and timing of expected future cash flows and appropriate discount rates. The expected cash flows used in the Publishing DCF analysis were based on the Company's most recent forecast for the second half of 2016 and each of the years in the forecast period, which were updated to include the effects of the new Google contract, traffic trends and monetization challenges and the cost savings from our restructuring efforts. For years beyond the forecast period, the Company's estimated cash flows were based on forecasted growth rates. The discount rate used in the DCF analysis reflects the risks inherent in the expected future cash flows of the Publishing reporting unit. Determining fair value using a market approach considers multiples of financial metrics based on both acquisitions and trading multiples of a selected peer group of companies. From the comparable companies, a representative market multiple was determined which was applied to financial metrics to estimate the fair value of the Publishing reporting unit. To determine a peer group of companies for Publishing, we considered companies relevant in terms of business model, revenue profile, margin and growth characteristics and brand strength. The second step of the impairment calculation is to determine the fair value of the goodwill of the Publishing reporting unit. The estimated fair value of the Publishing reporting unit was allocated to all of its assets and liabilities (which included unrecognized intangible assets) as if the Publishing reporting unit had been acquired in a business combination on June 30, 2016 and the fair value of the reporting unit was the purchase price paid. Publishing's other current assets, property and equipment, other non-current assets, current liabilities and other long-term liabilities were reviewed and adjusted to their fair values at June 30, 2016 as necessary. The fair values of trade names, advertiser relationships, and certain existing content at About.com were determined using variations of the income approach; specifically, in respective order, the relief from royalty, with or without and excess earnings methodologies. The fair values of developed technology and certain existing content at Investopedia were determined using a cost approach that utilized the cost to replace methodology. The valuations of the intangible assets incorporate significant unobservable inputs and require significant judgment and estimates, including the amount and timing of future cash flows and the determination of royalty and discount rates. The fair value of the goodwill of the Publishing reporting unit was determined to be zero and an impairment of the entire goodwill balance of $275.4 million was recognized in the second quarter of 2016. The Company also recorded impairments of $11.6 million of certain trade names and trademarks in the second quarter of 2016. The impairments were due to reduced level of revenue and profits, which, in turn, also led to a reduction in the assumed royalty rates for these assets. The royalty rates used to value the trade names that were impaired ranged from 2% to 6% and the discount rate that was used reflects the risks inherent in the expected future cash flows of the trade names and trademarks. The impairment charge is included in "Amortization of intangibles" in the accompanying consolidated statement of operations. Intangible assets with indefinite lives are trade names and trademarks acquired in various acquisitions. During the second quarter of 2016, the Company changed the classification of certain intangibles from indefinite-lived to definite-lived at Publishing. At September 30, 2016 and December 31, 2015 , intangible assets with definite lives are as follows: September 30, 2016 Gross Accumulated Net Weighted-Average (In thousands) Trade names $ 65,107 $ (47,093 ) $ 18,014 3.2 Content 62,082 (55,374 ) 6,708 4.1 Technology 56,109 (41,974 ) 14,135 3.3 Customer lists 28,470 (26,050 ) 2,420 2.2 Advertiser and supplier relationships and other 7,506 (3,916 ) 3,590 4.0 Total $ 219,274 $ (174,407 ) $ 44,867 3.4 December 31, 2015 Gross Accumulated Net Weighted-Average (In thousands) Content $ 62,082 $ (48,937 ) $ 13,145 4.1 Technology 55,487 (37,012 ) 18,475 3.2 Trade names 32,123 (26,268 ) 5,855 2.5 Customer lists 28,836 (13,078 ) 15,758 2.1 Advertiser and supplier relationships and other 15,709 (8,251 ) 7,458 4.2 Total $ 194,237 $ (133,546 ) $ 60,691 3.3 At September 30, 2016 , amortization of intangible assets with definite lives for each of the next five years is estimated to be as follows: For the twelve months ending September 30, (In thousands) 2017 $ 22,800 2018 12,527 2019 6,310 2020 3,180 2021 50 Total $ 44,867

MARKETABLE SECURITIES

MARKETABLE SECURITIES	9 Months Ended
	Sep. 30, 2016
Marketable Securities [Abstract]
MARKETABLE SECURITIES	MARKETABLE SECURITIES At September 30, 2016 , current available-for-sale marketable securities are as follows: Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value (In thousands) Corporate debt securities $ 15,408 $ 2 $ (8 ) $ 15,402 Treasury discount notes 162,423 37 — 162,460 Total debt securities 177,831 39 (8 ) 177,862 Total marketable securities $ 177,831 $ 39 $ (8 ) $ 177,862 At December 31, 2015 , current available-for-sale marketable securities are as follows: Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value (In thousands) Corporate debt securities $ 27,765 $ — $ (187 ) $ 27,578 Equity security 8,659 2,963 — 11,622 Total marketable securities $ 36,424 $ 2,963 $ (187 ) $ 39,200 The unrealized gains and losses in the tables above are included in "Accumulated other comprehensive loss" in the accompanying consolidated balance sheet. The gross unrealized losses on the marketable debt securities relate primarily to changes in interest rates. The Company does not consider the gross unrealized losses to be other-than-temporary because the Company does not intend to sell the marketable debt securities that generated the gross unrealized losses at September 30, 2016 , and it is not more likely than not that the Company will be required to sell these securities before recovery of their amortized cost bases, which may be maturity. The aggregate fair value of available-for-sale marketable debt securities with unrealized losses is $7.6 million as of September 30, 2016 . There are no investments in current available-for-sale marketable debt securities that have been in a continuous unrealized loss position for longer than twelve months as of September 30, 2016 . The contractual maturities of debt securities classified as current available-for-sale at September 30, 2016 are as follows: Amortized Cost Fair Value (In thousands) Due in one year or less $ 177,831 $ 177,862 Total $ 177,831 $ 177,862 The following table presents the proceeds from maturities and sales of current and non-current available-for-sale marketable securities and the related gross realized gains: Three Months Ended September 30, Nine Months Ended September 30, 2016 2015 2016 2015 (In thousands) Proceeds from maturities and sales of available-for-sale marketable securities $ 52,110 $ 178,315 $ 106,326 $ 192,928 Gross realized gains 412 17 3,537 22 There were no gross realized losses from the maturities and sales of available-for-sale marketable securities for the three and nine months ended September 30, 2016 and 2015 . Gross realized gains from the maturities and sales of available-for-sale marketable securities and losses that were deemed to be other-than-temporary are included in "Other income, net" in the accompanying consolidated statement of operations. The specific-identification method is used to determine the cost of securities sold and the amount of unrealized gains and losses reclassified out of accumulated other comprehensive income (loss) into earnings.

FAIR VALUE MEASUREMENTS AND FIN

FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS	9 Months Ended
	Sep. 30, 2016
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS	FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS The Company categorizes its financial instruments measured at fair value into a fair value hierarchy that prioritizes the inputs used in pricing the asset or liability. The three levels of the fair value hierarchy are: • Level 1: Observable inputs obtained from independent sources, such as quoted prices for identical assets and liabilities in active markets. • Level 2: Other inputs, which are observable directly or indirectly, such as quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active and inputs that are derived principally from or corroborated by observable market data. The fair values of the Company's Level 2 financial assets are primarily obtained from observable market prices for identical underlying securities that may not be actively traded. Certain of these securities may have different market prices from multiple market data sources, in which case an average market price is used. • Level 3: Unobservable inputs for which there is little or no market data and require the Company to develop its own assumptions, based on the best information available in the circumstances, about the assumptions market participants would use in pricing the assets or liabilities. See below for a discussion of fair value measurements made using Level 3 inputs. The following tables present the Company's financial instruments that are measured at fair value on a recurring basis: September 30, 2016 Quoted Market Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Fair Value Measurements (In thousands) Assets: Cash equivalents: Money market funds $ 582,508 $ — $ — $ 582,508 Time deposits — 75,000 — 75,000 Treasury discount notes 12,497 — — 12,497 Commercial paper — 86,953 — 86,953 Marketable securities: Corporate debt securities — 15,402 — 15,402 Treasury discount notes 162,460 — — 162,460 Total $ 757,465 $ 177,355 $ — $ 934,820 Liabilities: Contingent consideration arrangements $ — $ — $ (43,352 ) $ (43,352 ) December 31, 2015 Quoted Market Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Fair Value Measurements (In thousands) Assets: Cash equivalents: Money market funds $ 601,848 $ — $ — $ 601,848 Time deposits — 125,038 — 125,038 Commercial paper — 302,418 — 302,418 Marketable securities: Corporate debt securities — 27,578 — 27,578 Equity security 11,622 — — 11,622 Long-term investments: Auction rate security — — 4,050 4,050 Marketable equity security 7,542 — — 7,542 Total $ 621,012 $ 455,034 $ 4,050 $ 1,080,096 Liabilities: Contingent consideration arrangements $ — $ — $ (33,873 ) $ (33,873 ) The following tables present the changes in the Company's financial instruments that are measured at fair value on a recurring basis using significant unobservable inputs (Level 3): Three Months Ended September 30, 2016 2015 Contingent Consideration Arrangements Auction Rate Security Contingent Consideration Arrangements (In thousands) Balance at July 1 $ (45,526 ) $ 6,630 $ (31,858 ) Total net gains (losses): Included in earnings: Fair value adjustments 2,477 — 960 Included in other comprehensive loss (333 ) (1,620 ) (579 ) Settlements 30 — 7 Balance at September 30 $ (43,352 ) $ 5,010 $ (31,470 ) Nine Months Ended September 30, 2016 2015 Auction Rate Security Contingent Consideration Arrangements Auction Rate Security Contingent Consideration Arrangements (In thousands) Balance at January 1 $ 4,050 $ (33,873 ) $ 6,070 $ (30,140 ) Total net gains (losses): Included in earnings: Fair value adjustments — (7,993 ) — 17,906 Foreign currency exchange gains — — — 626 Included in other comprehensive income (loss) 5,950 (5,614 ) (1,060 ) 1,538 Fair value at date of acquisition — 1,948 — (27,112 ) Settlements — 2,180 — 5,712 Proceeds from sale (10,000 ) — — — Balance at September 30 $ — $ (43,352 ) $ 5,010 $ (31,470 ) Contingent Consideration Arrangements As of September 30, 2016 , there are seven contingent consideration arrangements related to business acquisitions. The maximum contingent payments related to these seven arrangements are $142.6 million and the fair value of these arrangements at September 30, 2016 is $43.4 million . The contingent consideration arrangements are generally based upon earnings performance and/or operating metrics such as monthly active users. The Company determines the fair value of the contingent consideration arrangements by using probability-weighted analyses to determine the amounts of the gross liability, and, if the arrangement is long-term in nature, applying a discount rate that appropriately captures the risks associated with the obligation to determine the net amount reflected in the consolidated financial statements. The number of scenarios in the probability-weighted analyses can vary; generally, more scenarios are prepared for longer duration and more complex arrangements. The fair values of the contingent consideration arrangements at September 30, 2016 and December 31, 2015 reflect discount rates ranging from 12% to 25% . The fair values of the contingent consideration arrangements are sensitive to changes in the forecasts of earnings and/or the relevant operating metrics and changes in discount rates. The Company remeasures the fair value of the contingent consideration arrangements each reporting period, including the accretion of the discount, if applicable, and changes are recognized in “General and administrative expense” in the accompanying consolidated statement of operations. The contingent consideration arrangement liability at September 30, 2016 and December 31, 2015 includes a current portion of $43.2 million and $2.6 million , respectively, and a non-current portion of $0.2 million and $31.2 million , respectively, which are included in “Accrued expenses and other current liabilities” and “Other long-term liabilities,” respectively, in the accompanying consolidated balance sheet. Marketable equity security The cost basis of the Company's long-term marketable equity security at December 31, 2015 was $5.0 million , with a gross unrealized gain of $2.6 million . The gross unrealized gain at December 31, 2015 was included in "Accumulated other comprehensive loss" in the accompanying consolidated balance sheet. During the second quarter of 2016 this marketable equity security was classified as short-term due to the Company's decision to sell this security. During the third quarter of 2016, the security has been sold. Assets measured at fair value on a nonrecurring basis The Company's non-financial assets, such as goodwill, intangible assets and property and equipment, as well as equity and cost method investments, are adjusted to fair value only when an impairment charge is recognized. Such fair value measurements are based predominantly on Level 3 inputs. See Note 4 for additional information on the Publishing goodwill and indefinite-lived intangible asset impairment charges. Cost method investments At September 30, 2016 and December 31, 2015 , the carrying values of the Company's investments accounted for under the cost method totaled $116.3 million and $114.5 million , respectively, and are included in "Long-term investments" in the accompanying consolidated balance sheet. The Company evaluates each cost method investment for impairment on a quarterly basis and recognizes an impairment loss if a decline in value is determined to be other-than-temporary. If the Company has not identified events or changes in circumstances that may have a significant adverse effect on the fair value of a cost method investment, then the fair value of such cost method investment is not estimated, as it is impracticable to do so. Financial instruments measured at fair value only for disclosure purposes The following table presents the carrying value and the fair value of financial instruments measured at fair value only for disclosure purposes: September 30, 2016 December 31, 2015 Carrying Fair Carrying Fair (In thousands) Current portion of long-term debt $ — $ — $ (40,000 ) $ (39,850 ) Long-term debt, net of current portion (1,641,285 ) (1,741,800 ) (1,726,954 ) (1,761,601 ) The fair value of long-term debt, including the current portion, is estimated using market prices or indices for similar liabilities and takes into consideration other factors such as credit quality and maturity, which are Level 3 inputs.

LONG-TERM DEBT

LONG-TERM DEBT	9 Months Ended
	Sep. 30, 2016
Debt Disclosure [Abstract]
LONG-TERM DEBT	LONG-TERM DEBT Long-term debt consists of: September 30, 2016 December 31, 2015 (In thousands) Match Group Debt: 6.375% Senior Notes due June 1, 2024 (the "2016 Match Group Senior Notes"); interest payable each June 1 and December 1, which commences December 1, 2016 $ 400,000 $ — 6.75% Senior Notes due December 15, 2022 (the "2015 Match Group Senior Notes"); interest payable each June 15 and December 15, which commenced June 15, 2016 445,172 445,172 Match Group Term Loan due November 16, 2022 (a) 390,000 800,000 Total Match Group long-term debt 1,235,172 1,245,172 Less: Current maturities of Match Group long-term debt — 40,000 Less: Unamortized original issue discount and original issue premium, net 5,100 11,691 Less: Unamortized debt issuance costs 14,526 16,610 Total Match Group debt, net of current maturities 1,215,546 1,176,871 IAC Debt: 4.875% Senior Notes due November 30, 2018 (the "2013 Senior Notes"); interest payable each May 30 and November 30, which commenced May 30, 2014 390,214 500,000 4.75% Senior Notes due December 15, 2022 (the "2012 Senior Notes"); interest payable each June 15 and December 15, which commenced June 15, 2013 38,247 54,732 Total IAC long-term debt 428,461 554,732 Less: Unamortized debt issuance costs 2,722 4,649 Total IAC debt, net of current portion 425,739 550,083 Total long-term debt, net of current portion $ 1,641,285 $ 1,726,954 ________________________ (a) T he Match Group Term Loan matures on November 16, 2022; provided that, if any of the 2015 Match Group Senior Notes remain outstanding on the date that is 91 days prior to the maturity date of the 2015 Match Group Senior Notes, the Match Group Term Loan maturity date shall be the date that is 91 days prior to the maturity date of the 2015 Match Group Senior Notes. Match Group Senior Notes : The 2016 Match Group Senior Notes were issued on June 1, 2016. The proceeds of $400 million were used to repay a portion of indebtedness outstanding under the Match Group Term Loan. At any time prior to June 1, 2019, these notes may be redeemed at a redemption price equal to the sum of the principal amount thereof, plus accrued and unpaid interest and a make-whole premium. Thereafter, these notes may be redeemed at the redemption prices set forth below, together with accrued and unpaid interest thereon to the applicable redemption date, if redeemed during the twelve-month period beginning on June 1 of the years indicated below: Year Percentage 2019 104.781 % 2020 103.188 % 2021 101.594 % 2022 and thereafter 100.000 % The 2015 Match Group Senior Notes were issued on November 16, 2015, in exchange for a portion of the IAC 2012 Senior Notes (the "Match Exchange Offer"). Promptly following the closing of the Match Exchange Offer, Match Group and its subsidiaries were designated as unrestricted subsidiaries of IAC for purposes of the indentures governing the 2013 and 2012 Senior Notes and the IAC Credit Facility. Following the designation, neither Match Group nor any of its subsidiaries guaranteed any debt of IAC, or are subject to any of the covenants related to such debt. The indentures governing the 2016 and 2015 Match Group Senior Notes contain covenants that would limit Match Group's ability to pay dividends or to make distributions and repurchase or redeem Match Group stock in the event a default has occurred or Match Group's leverage ratio (as defined in the indentures) exceeds 5.0 to 1.0. At September 30, 2016 , there were no limitations pursuant thereto. There are additional covenants that limit Match Group's ability and the ability of its subsidiaries to, among other things, (i) incur indebtedness, make investments, or sell assets in the event Match Group is not in compliance with the financial ratio set forth in the indenture, and (ii) incur liens, enter into agreements restricting Match Group subsidiaries' ability to pay dividends, enter into transactions with affiliates and consolidate, merge or sell substantially all of their assets. Match Group Term Loan and Match Group Credit Facility : On November 16, 2015, under a credit agreement (the "Match Group Credit Agreement"), Match Group borrowed $800 million in the form of a term loan (the "Match Group Term Loan"). On March 31, 2016, Match Group made a $10 million principal payment on the Match Group Term Loan. In addition, on June 1, 2016, the $400 million in proceeds from the 2016 Match Group Senior Notes were used to repay a portion of the Match Group Term Loan. The remaining principal balance at September 30, 2016 of $390 million is due at maturity. The Match Group Term Loan provides for additional annual principal payments as part of an excess cash flow sweep provision, the amount of which, if any, is governed by the secured net leverage ratio contained in the Match Group Credit Agreement. The Match Group Term Loan bears interest, at Match Group's option, at a base rate or LIBOR, plus 3.50% or 4.50% , respectively, and in the case of LIBOR, a floor of 1.00% . Interest payments are due at least semi-annually through the term of the loan. Match Group has a $500 million revolving credit facility (the "Match Group Credit Facility") that expires on October 7, 2020. At September 30, 2016 and December 31, 2015 , there were no outstanding borrowings under the Match Group Credit Facility. The annual commitment fee on undrawn funds based on the current leverage ratio is 30 basis points . Borrowings under the Match Group Credit Facility bear interest, at Match Group's option, at a base rate or LIBOR, in each case plus an applicable margin, which is determined by reference to a pricing grid based on Match Group's consolidated net leverage ratio. The terms of the Match Group Credit Facility require Match Group to maintain a consolidated net leverage ratio of not more than 5.0 to 1.0 and a minimum interest coverage ratio of not less than 2.5 to 1.0 (in each case as defined in the agreement). There are additional covenants under the Match Group Credit Facility and the Match Group Term Loan that limit the ability of Match Group and its subsidiaries to, among other things, incur indebtedness, pay dividends or make distributions. While the Match Group Term Loan remains outstanding, these same covenants under the Match Group Credit Agreement are more restrictive than the covenants that are applicable to the Match Group Credit Facility. Obligations under the Match Group Credit Facility and Match Group Term Loan are unconditionally guaranteed by certain Match Group wholly-owned domestic subsidiaries, and are also secured by the stock of certain Match Group domestic and foreign subsidiaries. The Match Group Term Loan and outstanding borrowings, if any, under the Match Group Credit Facility rank equally with each other, and have priority over the 2016 and 2015 Match Group Senior Notes to the extent of the value of the assets securing the borrowings under the Match Group Credit Agreement. IAC Senior Notes : The 2013 and 2012 Senior Notes were issued by IAC on November 15, 2013 and December 21, 2012, respectively. The 2013 and 2012 Senior Notes are unconditionally guaranteed by certain wholly-owned domestic subsidiaries, which are designated as guarantor subsidiaries. The guarantor subsidiaries are the same for the 2013 and 2012 Senior Notes. See Note 14 for guarantor and non-guarantor financial information. During the first nine months of 2016, the Company redeemed and repurchased $109.8 million of its 2013 Senior Notes and repurchased $16.5 million of its 2012 Senior Notes. The indenture governing the 2013 Senior Notes contains covenants that would limit our ability to pay dividends or to make distributions and repurchase or redeem our stock in the event a default has occurred or our leverage ratio (as defined in the indenture) exceeds 3.0 to 1.0. At September 30, 2016 , there were no limitations pursuant thereto. There are additional covenants that limit the Company's ability and the ability of its restricted subsidiaries to, among other things, (i) incur indebtedness, make investments, or sell assets in the event we are not in compliance with the financial ratio set forth in the indenture, and (ii) incur liens, enter into agreements limiting our restricted subsidiaries' ability to pay dividends, enter into transactions with affiliates and consolidate, merge or sell substantially all of our assets. The indenture governing the 2012 Senior Notes was amended to eliminate substantially all of the restrictive covenants contained therein in connection with the Match Exchange Offer. IAC Credit Facility : IAC has a $300 million revolving credit facility (the "IAC Credit Facility") that expires October 7, 2020. At September 30, 2016 and December 31, 2015 , there were no outstanding borrowings under the IAC Credit Facility. The annual commitment fee on undrawn funds is currently 35 basis points , and is based on the leverage ratio most recently reported. Borrowings under the IAC Credit Facility bear interest, at the Company's option, at a base rate or LIBOR, in each case, plus an applicable margin, which is determined by reference to a pricing grid based on the Company's leverage ratio. The terms of the IAC Credit Facility require that the Company maintains a leverage ratio (as defined in the agreement) of not more than 3.25 to 1.0 and restrict our ability to incur additional indebtedness. Borrowings under the IAC Credit Facility are unconditionally guaranteed by the same domestic subsidiaries that guarantee the 2013 and 2012 Senior Notes and are also secured by the stock of certain of our domestic and foreign subsidiaries. The 2013 and 2012 Senior Notes rank equally with each other, and are subordinate to outstanding borrowings under the IAC Credit Facility to extent of the value of the assets securing such borrowings.

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE LOSS	9 Months Ended
	Sep. 30, 2016
Equity [Abstract]
ACCUMULATED OTHER COMPREHENSIVE LOSS	ACCUMULATED OTHER COMPREHENSIVE LOSS The following tables present the components of accumulated other comprehensive (loss) income and items reclassified out of accumulated other comprehensive loss into earnings: Three Months Ended September 30, 2016 Foreign Currency Translation Adjustment Unrealized Gains On Available-For-Sale Securities Accumulated Other Comprehensive Loss (In thousands) Balance as of July 1 $ (121,612 ) $ 4,205 $ (117,407 ) Other comprehensive (loss) income before reclassifications, net of tax provision of $0.1 million related to unrealized losses on available-for-sale securities (5,132 ) 114 (5,018 ) Amounts reclassified to earnings — (259 ) (a) (259 ) Net current period other comprehensive loss (5,132 ) (145 ) (5,277 ) Balance as of September 30 $ (126,744 ) $ 4,060 $ (122,684 ) ________________________ (a) Amount is net of a tax provision of $0.2 million . Three Months Ended September 30, 2015 Foreign Currency Translation Adjustment Unrealized Gains On Available-For-Sale Securities Accumulated Other Comprehensive Loss (In thousands) Balance as of July 1 $ (133,895 ) $ 3,600 $ (130,295 ) Other comprehensive loss, net of tax benefit of $0.1 million related to unrealized losses on available-for-sale securities (8,420 ) (3,501 ) (11,921 ) Amounts reclassified to earnings (2,191 ) (81 ) (b) (2,272 ) Net current period other comprehensive loss (10,611 ) (3,582 ) (14,193 ) Balance as of September 30 $ (144,506 ) $ 18 $ (144,488 ) ________________________ (b) Amount is net of a tax provision of $0.1 million . Nine Months Ended September 30, 2016 Foreign Currency Translation Adjustment Unrealized Gains On Available-For-Sale Securities Accumulated Other Comprehensive (Loss) Income (In thousands) Balance as of January 1 $ (154,645 ) $ 2,542 $ (152,103 ) Other comprehensive (loss) income before reclassifications, net of tax benefit of $0.7 million related to unrealized losses on available-for-sale securities (3,538 ) 4,868 1,330 Amounts reclassified to earnings 9,850 (2,892 ) (c) 6,958 Net current period other comprehensive income 6,312 1,976 8,288 Reallocation of accumulated other comprehensive loss (income) related to the noncontrolling interests created in the Match Group initial public offering 21,589 (458 ) 21,131 Balance as of September 30 $ (126,744 ) $ 4,060 $ (122,684 ) ________________________ (c) Amount is net of a tax provision of $0.2 million . Nine Months Ended September 30, 2015 Foreign Currency Translation Adjustment Unrealized (Losses) Gains On Available-For-Sale Securities Accumulated Other Comprehensive Loss (In thousands) Balance as of January 1 $ (86,848 ) $ (852 ) $ (87,700 ) Other comprehensive (loss) income, net of tax benefit of $0.3 million related to unrealized losses on available-for-sale securities (55,467 ) 788 (54,679 ) Amounts reclassified to earnings (2,191 ) 82 (d) (2,109 ) Net current period other comprehensive (loss) income (57,658 ) 870 (56,788 ) Balance as of September 30 $ (144,506 ) $ 18 $ (144,488 ) ________________________ (d) Amount is net of a tax benefit of $0.1 million .

EARNINGS (LOSS) PER SHARE

EARNINGS (LOSS) PER SHARE	9 Months Ended
	Sep. 30, 2016
Earnings Per Share [Abstract]
EARNINGS (LOSS) PER SHARE	EARNINGS (LOSS) PER SHARE The following tables set forth the computation of basic and diluted earnings (loss) per share attributable to IAC shareholders. Three Months Ended September 30, 2016 2015 Basic Diluted Basic Diluted (In thousands, except per share data) Numerator: Earnings from continuing operations $ 52,340 $ 52,340 $ 65,026 $ 65,026 Net (earnings) loss attributable to noncontrolling interests (9,178 ) (9,178 ) 568 568 Impact from Match Group's dilutive securities (a)(b) — (3,473 ) — — Earnings from continuing operations attributable to IAC shareholders 43,162 39,689 65,594 65,594 Earnings from discontinued operations attributable to IAC shareholders — — 17 17 Net earnings attributable to IAC shareholders $ 43,162 $ 39,689 $ 65,611 $ 65,611 Denominator: Weighted average basic shares outstanding 79,532 79,532 82,910 82,910 Dilutive securities including subsidiary denominated equity, stock options and RSUs (c)(d) — 2,087 — 5,990 Denominator for earnings per share—weighted average shares (c)(d) 79,532 81,619 82,910 88,900 Earnings per share attributable to IAC shareholders: Earnings per share from continuing operations $ 0.54 $ 0.49 $ 0.79 $ 0.74 Discontinued operations — — — — Earnings per share $ 0.54 $ 0.49 $ 0.79 $ 0.74 Nine Months Ended September 30, 2016 2015 Basic Diluted Basic Diluted (In thousands, except per share data) Numerator: (Loss) earnings from continuing operations $ (130,268 ) $ (130,268 ) $ 144,774 $ 144,774 Net (earnings) loss attributable to noncontrolling interests (13,063 ) (13,063 ) 6,558 6,558 Impact from Match Group's dilutive securities (a)(b) — — — — (Loss) earnings from continuing operations attributable to IAC shareholders (143,331 ) (143,331 ) 151,332 151,332 Loss from discontinued operations attributable to IAC shareholders — — (11 ) (11 ) Net (loss) earnings attributable to IAC shareholders $ (143,331 ) $ (143,331 ) $ 151,321 $ 151,321 Denominator: Weighted average basic shares outstanding 80,357 80,357 82,924 82,924 Dilutive securities including subsidiary denominated equity, stock options and RSUs (c)(d)(e) — — — 5,323 Denominator for earnings per share—weighted average shares (c)(d)(e) 80,357 80,357 82,924 88,247 (Loss) earnings per share attributable to IAC shareholders: (Loss) earnings per share from continuing operations $ (1.78 ) $ (1.78 ) $ 1.82 $ 1.71 Discontinued operations — — — — (Loss) earnings per share $ (1.78 ) $ (1.78 ) $ 1.82 $ 1.71 ________________________ (a) Represents the impact on earnings related to Match Group's dilutive securities under the if-converted method. (b) The impact on earnings of Match Group's dilutive securities is not applicable for the three and nine months ended September 30, 2015 as it was a wholly-owned subsidiary of the Company until its IPO on November 24, 2015. For the nine months ended September 30, 2016 , the impact on earnings related to Match Group's dilutive securities under the if-converted method are excluded as the impact is anti-dilutive. (c) If the effect is dilutive, weighted average common shares outstanding include the incremental shares that would be issued upon the assumed exercise of subsidiary denominated equity, stock options and vesting of restricted stock units ("RSUs"). For the three months ended September 30, 2016 and for the three and nine months ended September 30, 2015 , 3.3 million , 1.0 million and 1.3 million potentially dilutive securities, respectively, are excluded from the calculation of diluted earnings per share because their inclusion would have been anti-dilutive. (d) For the nine months ended September 30, 2016 , the Company had a loss from continuing operations and as a result, approximately 9.8 million potentially dilutive securities were excluded from computing dilutive earnings per share because the impact would have been anti-dilutive. Accordingly, the weighted average basic shares outstanding were used to compute all earnings per share amounts. (e) Market-based awards and performance-based stock units (“PSUs”) are considered contingently issuable shares. Market-based awards and PSUs are included in the denominator for earnings per share if (i) the applicable market or performance condition(s) has been met and (ii) the inclusion of the market-based award and PSUs are dilutive for the respective reporting periods. For the three months ended September 30, 2016, 0.3 million market-based awards and PSUs were excluded from the calculation of diluted earnings per share because the market or performance conditions had not been met. For the three and nine months ended September 30, 2015, 0.5 million market-based awards and PSUs were excluded from the calculation of diluted earnings per share because the market or performance conditions had not been met.

SEGMENT INFORMATION

SEGMENT INFORMATION	9 Months Ended
	Sep. 30, 2016
Segment Reporting [Abstract]
SEGMENT INFORMATION	SEGMENT INFORMATION The overall concept that IAC employs in determining its operating segments is to present the financial information in a manner consistent with: how the chief operating decision maker views the businesses; how the businesses are organized as to segment management; and the focus of the businesses with regards to the types of services or products offered or the target market. Operating segments are combined for reporting purposes if they meet certain aggregation criteria, which principally relate to the similarity of their economic characteristics or, in the case of the Other reportable segment, do not meet the quantitative thresholds that require presentation as separate operating segments. Three Months Ended September 30, Nine Months Ended September 30, 2016 2015 2016 2015 (In thousands) Revenue: Match Group $ 316,447 $ 268,971 $ 902,849 $ 752,857 HomeAdvisor 133,560 99,435 375,222 269,429 Video 59,955 60,125 162,361 147,317 Applications 142,782 193,278 445,735 581,546 Publishing 74,902 178,701 326,195 512,173 Other 36,598 38,173 116,714 119,344 Inter-segment eliminations (142 ) (122 ) (356 ) (461 ) Total $ 764,102 $ 838,561 $ 2,328,720 $ 2,382,205 Three Months Ended September 30, Nine Months Ended September 30, 2016 2015 2016 2015 (In thousands) Operating Income (Loss): Match Group $ 91,754 $ 58,356 $ 194,610 $ 125,918 HomeAdvisor 12,805 6,095 26,629 3,687 Video (2,663 ) (5,655 ) (25,187 ) (36,581 ) Applications 29,240 46,539 75,839 138,076 Publishing (14,562 ) 14,149 (324,720 ) 43,685 Other (1,511 ) 195 (3,299 ) (745 ) Corporate (29,479 ) (32,549 ) (89,317 ) (89,022 ) Total $ 85,584 $ 87,130 $ (145,445 ) $ 185,018 Three Months Ended September 30, Nine Months Ended September 30, 2016 2015 2016 2015 (In thousands) Adjusted EBITDA: (a) Match Group $ 110,708 $ 82,657 $ 275,414 $ 179,355 HomeAdvisor 15,965 8,904 35,947 12,768 Video (894 ) (5,141 ) (21,770 ) (36,982 ) Applications 34,575 47,901 94,715 142,545 Publishing (6,208 ) 21,075 (6,639 ) 65,065 Other (824 ) 1,596 (709 ) 3,196 Corporate (14,336 ) (15,850 ) (40,050 ) (40,969 ) Total $ 138,986 $ 141,142 $ 336,908 $ 324,978 September 30, 2016 December 31, 2015 (In thousands) Segment Assets: (b) Match Group $ 482,899 $ 329,269 HomeAdvisor 53,930 32,112 Video 126,034 90,671 Applications 97,899 108,997 Publishing 464,233 390,951 Other 28,076 64,550 Corporate 1,093,237 1,485,949 Total $ 2,346,308 $ 2,502,499 ________________________ (a) The Company's primary financial measure is Adjusted EBITDA, which is defined as operating income excluding: (1) stock-based compensation expense; (2) depreciation; and (3) acquisition-related items consisting of (i) amortization of intangible assets and impairments of goodwill and intangible assets, if applicable, and (ii) gains and losses recognized on changes in the fair value of contingent consideration arrangements. The Company believes this measure is useful for analysts and investors as this measure allows a more meaningful comparison between our performance and that of our competitors. Moreover, our management uses this measure internally to evaluate the performance of our business as a whole and our individual business segments. The above items are excluded from our Adjusted EBITDA measure because these items are non-cash in nature, and we believe that by excluding these items, Adjusted EBITDA corresponds more closely to the cash operating income generated from our business, from which capital investments are made and debt is serviced. Adjusted EBITDA has certain limitations in that it does not take into account the impact to IAC's statement of operations of certain expenses. (b) Consistent with the Company's primary metric (described in (a) above), the Company excludes, if applicable, goodwill and intangible assets from the measure of segment assets presented above. Revenue by geography is based on where the customer is located. Geographic information about revenue and long-lived assets is presented below: Three Months Ended September 30, Nine Months Ended September 30, 2016 2015 2016 2015 (In thousands) Revenue: United States $ 567,132 $ 619,297 $ 1,721,348 $ 1,755,534 All other countries 196,970 219,264 607,372 626,671 Total $ 764,102 $ 838,561 $ 2,328,720 $ 2,382,205 September 30, December 31, (In thousands) Long-lived assets (excluding goodwill and intangible assets): United States $ 292,586 $ 279,913 All other countries 24,691 22,904 Total $ 317,277 $ 302,817 The following tables reconcile operating income (loss) for the Company's reportable segments and net earnings (loss) attributable to IAC shareholders to Adjusted EBITDA: Three Months Ended September 30, 2016 Operating Income (Loss) Stock-Based Compensation Expense Depreciation Amortization of Intangibles Acquisition-related Contingent Consideration Fair Value Adjustments Adjusted EBITDA (In thousands) Match Group $ 91,754 $ 11,145 $ 8,032 $ 4,906 $ (5,129 ) $ 110,708 HomeAdvisor 12,805 408 2,026 726 — 15,965 Video (2,663 ) 640 438 691 — (894 ) Applications 29,240 — 1,073 1,519 2,743 34,575 Publishing (14,562 ) — 2,029 6,325 — (6,208 ) Other (1,511 ) — 678 100 (91 ) (824 ) Corporate (29,479 ) 11,468 3,675 — — (14,336 ) Total 85,584 $ 23,661 $ 17,951 $ 14,267 $ (2,477 ) $ 138,986 Interest expense (27,118 ) Other income, net 11,700 Earnings from continuing operations before income taxes 70,166 Income tax provision (17,826 ) Earnings from continuing operations 52,340 Earnings from discontinued operations, net of tax — Net earnings 52,340 Net earnings attributable to noncontrolling interests (9,178 ) Net earnings attributable to IAC shareholders $ 43,162 Three Months Ended September 30, 2015 Operating Income (Loss) Stock-Based Compensation Expense Depreciation Amortization of Intangibles Acquisition-related Contingent Consideration Fair Value Adjustments Adjusted EBITDA (In thousands) Match Group $ 58,356 $ 13,057 $ 6,137 $ 4,352 $ 755 $ 82,657 HomeAdvisor 6,095 410 1,627 772 — 8,904 Video (5,655 ) 50 289 377 (202 ) (5,141 ) Applications 46,539 — 1,302 1,573 (1,513 ) 47,901 Publishing 14,149 — 2,363 4,563 — 21,075 Other 195 — 700 701 — 1,596 Corporate (32,549 ) 13,492 3,207 — — (15,850 ) Total 87,130 $ 27,009 $ 15,625 $ 12,338 $ (960 ) $ 141,142 Interest expense (15,992 ) Other income, net 34,398 Earnings from continuing operations before income taxes 105,536 Income tax provision (40,510 ) Earnings from continuing operations 65,026 Earnings from discontinued operations, net of tax 17 Net earnings 65,043 Net loss attributable to noncontrolling interests 568 Net earnings attributable to IAC shareholders $ 65,611 Nine Months Ended September 30, 2016 Operating Income (Loss) Stock-Based Compensation Expense Depreciation Amortization of Intangibles Acquisition-related Contingent Consideration Fair Value Adjustments Goodwill Impairment Adjusted EBITDA (In thousands) Match Group $ 194,610 $ 41,341 $ 22,609 $ 19,577 $ (2,723 ) $ — $ 275,414 HomeAdvisor 26,629 1,223 5,824 2,271 — — 35,947 Video (25,187 ) 640 1,313 1,656 (192 ) — (21,770 ) Applications 75,839 — 3,304 4,573 10,999 — 94,715 Publishing (324,720 ) — 6,366 36,348 — 275,367 (6,639 ) Other (3,299 ) — 2,044 637 (91 ) — (709 ) Corporate (89,317 ) 39,406 9,861 — — — (40,050 ) Total (145,445 ) $ 82,610 $ 51,321 $ 65,062 $ 7,993 $ 275,367 $ 336,908 Interest expense (82,622 ) Other income, net 20,405 Loss from continuing operations before income taxes (207,662 ) Income tax benefit 77,394 Loss from continuing operations (130,268 ) Earnings from discontinued operations, net of tax — Net loss (130,268 ) Net earnings attributable to noncontrolling interests (13,063 ) Net loss attributable to IAC shareholders $ (143,331 ) Nine Months Ended September 30, 2015 Operating Income (Loss) Stock-Based Compensation Expense Depreciation Amortization of Intangibles Acquisition-related Contingent Consideration Fair Value Adjustments Adjusted EBITDA (In thousands) Match Group $ 125,918 $ 30,982 $ 19,804 $ 14,130 $ (11,479 ) $ 179,355 HomeAdvisor 3,687 1,250 4,767 3,064 — 12,768 Video (36,581 ) 344 713 1,179 (2,637 ) (36,982 ) Applications 138,076 — 3,532 4,727 (3,790 ) 142,545 Publishing 43,685 — 7,293 14,087 — 65,065 Other (745 ) — 1,824 2,117 — 3,196 Corporate (89,022 ) 39,293 8,760 — — (40,969 ) Total 185,018 $ 71,869 $ 46,693 $ 39,304 $ (17,906 ) $ 324,978 Interest expense (45,270 ) Other income, net 39,748 Earnings from continuing operations before income taxes 179,496 Income tax provision (34,722 ) Earnings from continuing operations 144,774 Loss from discontinued operations, net of tax (11 ) Net earnings 144,763 Net loss attributable to noncontrolling interests 6,558 Net earnings attributable to IAC shareholders $ 151,321 The following tables reconcile segment assets to total assets: September 30, 2016 Segment Assets Goodwill Indefinite-Lived Definite-Lived Total Assets (In thousands) Match Group $ 482,899 $ 1,311,961 $ 248,244 $ 13,280 $ 2,056,384 HomeAdvisor 53,930 150,451 600 3,472 208,453 Video 126,034 25,239 1,800 6,687 159,760 Applications 97,899 447,242 60,600 3,392 609,133 Publishing 464,233 — 15,005 18,036 497,274 Other 28,076 7,663 11,180 — 46,919 Corporate (a) 1,093,237 — — — 1,093,237 Total $ 2,346,308 $ 1,942,556 $ 337,429 $ 44,867 $ 4,671,160 December 31, 2015 Segment Assets Goodwill Indefinite-Lived Definite-Lived Total Assets (In thousands) Match Group $ 329,269 $ 1,293,109 $ 243,697 $ 32,711 $ 1,898,786 HomeAdvisor 32,112 150,251 600 5,727 188,690 Video 90,671 15,590 1,800 3,343 111,404 Applications 108,997 447,242 60,600 7,964 624,803 Publishing 390,951 277,192 59,805 7,849 735,797 Other 64,550 61,980 13,635 3,097 143,262 Corporate (a) 1,485,949 — — — 1,485,949 Total $ 2,502,499 $ 2,245,364 $ 380,137 $ 60,691 $ 5,188,691 ________________________ (a) Corporate assets consist primarily of cash and cash equivalents, marketable securities and IAC's headquarters building.

CONSOLIDATED FINANCIAL STATEMEN

CONSOLIDATED FINANCIAL STATEMENT DETAILS	9 Months Ended
	Sep. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
CONSOLIDATED FINANCIAL STATEMENT DETAILS	CONSOLIDATED FINANCIAL STATEMENT DETAILS Other income, net consists of: Three Months Ended September 30, Nine Months Ended September 30, 2016 2015 2016 2015 (In thousands) Foreign currency exchange gains $ 10,898 $ 314 $ 24,037 $ 4,851 Gains on sale of businesses and investments, net 279 379 13,416 (a) 523 Interest income 1,051 990 3,813 3,463 Gain on real estate transaction — 33,586 — 33,586 Loss on partial extinguishment of Match Group Term Loan — — (11,056 ) — Impairment on long-term investments (2,192 ) (804 ) (4,894 ) (1,304 ) Loss on redemption and repurchase of IAC Senior Notes (69 ) — (3,182 ) — Other 1,733 (67 ) (1,729 ) (1,371 ) Total $ 11,700 $ 34,398 $ 20,405 $ 39,748 ________________________ (a) Includes a gain of $12.0 million related to PriceRunner, which was sold on March 18, 2016, and a loss of $3.8 million related to ASKfm, which was sold on June 30, 2016. PriceRunner's full year 2015 revenue, operating income and Adjusted EBITDA were $32.3 million , $9.7 million and $13.0 million , respectively. Included in PriceRunner's operating income were $0.4 million of depreciation and $2.9 million of amortization of intangibles. ASKfm's full year 2015 revenue, operating loss and Adjusted EBITDA loss were $10.9 million , $9.1 million and $6.1 million , respectively. Included in ASKfm's operating loss were $2.0 million of amortization of intangibles and $1.1 million of depreciation.

SUPPLEMENTAL CASH FLOW INFORMAT

SUPPLEMENTAL CASH FLOW INFORMATION	9 Months Ended
	Sep. 30, 2016
Supplemental Cash Flow Elements [Abstract]
SUPPLEMENTAL CASH FLOW INFORMATION	SUPPLEMENTAL CASH FLOW INFORMATION Supplemental Disclosure of Non-Cash Transactions: The Company recorded acquisition-related contingent consideration liabilities of $27.1 million during the nine months ended September 30, 2015 . See Note 6 for additional information on contingent consideration arrangements.

CONTINGENCIES

CONTINGENCIES	9 Months Ended
	Sep. 30, 2016
Loss Contingency [Abstract]
CONTINGENCIES	CONTINGENCIES In the ordinary course of business, the Company is a party to various lawsuits. The Company establishes reserves for specific legal matters when it determines that the likelihood of an unfavorable outcome is probable and the loss is reasonably estimable. Management has also identified certain other legal matters where we believe an unfavorable outcome is not probable and, therefore, no reserve is established. Although management currently believes that resolving claims against us, including claims where an unfavorable outcome is reasonably possible, will not have a material impact on the liquidity, results of operations, or financial condition of the Company, these matters are subject to inherent uncertainties and management's view of these matters may change in the future. The Company also evaluates other contingent matters, including income and non-income tax contingencies, to assess the likelihood of an unfavorable outcome and estimated extent of potential loss. It is possible that an unfavorable outcome of one or more of these lawsuits or other contingencies could have a material impact on the liquidity, results of operations, or financial condition of the Company. See Note 2 for additional information related to income tax contingencies.

GUARANTOR AND NON-GUARANTOR FIN

GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION	9 Months Ended
	Sep. 30, 2016
Guarantor and Nonguarantor Financial Statements [Abstract]
GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION	GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION The 2013 and 2012 Senior Notes are unconditionally guaranteed, jointly and severally, by certain domestic subsidiaries, which are 100% owned by the Company. The following tables present condensed consolidating financial information at September 30, 2016 and December 31, 2015 and for the three and nine months ended September 30, 2016 and 2015 for: IAC, on a stand-alone basis; the combined guarantor subsidiaries of IAC; the combined non-guarantor subsidiaries of IAC; and IAC on a consolidated basis. Balance sheet at September 30, 2016: IAC Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations IAC Consolidated (In thousands) Cash and cash equivalents $ 521,042 $ — $ 668,742 $ — $ 1,189,784 Marketable securities 177,862 — — — 177,862 Accounts receivable, net — 89,703 109,625 — 199,328 Other current assets 82,397 44,116 106,043 — 232,556 Intercompany receivables — 683,232 1,048,330 (1,731,562 ) — Property and equipment, net 4,733 191,689 120,855 — 317,277 Goodwill — 529,403 1,413,153 — 1,942,556 Intangible assets, net — 100,634 281,662 — 382,296 Investment in subsidiaries 3,547,903 574,711 — (4,122,614 ) — Other non-current assets 51,325 103,727 185,497 (111,048 ) 229,501 Total assets $ 4,385,262 $ 2,317,215 $ 3,933,907 $ (5,965,224 ) $ 4,671,160 Accounts payable, trade $ 2,737 $ 38,397 $ 31,134 $ — $ 72,268 Other current liabilities 34,583 114,630 481,108 — 630,321 Long-term debt, net of current portion 425,739 — 1,215,546 — 1,641,285 Income taxes payable 109 3,381 32,310 — 35,800 Intercompany liabilities 1,731,562 — — (1,731,562 ) — Other long-term liabilities 326,666 19,138 55,371 (111,048 ) 290,127 Redeemable noncontrolling interests — — 31,160 — 31,160 IAC shareholders' equity 1,863,866 2,141,669 1,980,945 (4,122,614 ) 1,863,866 Noncontrolling interests — — 106,333 — 106,333 Total liabilities and shareholders' equity $ 4,385,262 $ 2,317,215 $ 3,933,907 $ (5,965,224 ) $ 4,671,160 Balance sheet at December 31, 2015: IAC Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations IAC Consolidated (In thousands) Cash and cash equivalents $ 1,073,053 $ — $ 408,394 $ — $ 1,481,447 Marketable securities 27,578 — 11,622 — 39,200 Accounts receivable, net 33 115,280 134,764 — 250,077 Other current assets 30,813 46,128 97,345 — 174,286 Intercompany receivables — 637,324 963,146 (1,600,470 ) — Property and equipment, net 4,432 198,890 99,495 — 302,817 Goodwill — 776,569 1,468,795 — 2,245,364 Intangible assets, net — 135,817 305,011 — 440,828 Investment in subsidiaries 3,128,765 466,601 — (3,595,366 ) — Other non-current assets 84,368 11,258 174,038 (14,992 ) 254,672 Total assets $ 4,349,042 $ 2,387,867 $ 3,662,610 $ (5,210,828 ) $ 5,188,691 Current portion of long-term debt $ — $ — $ 40,000 $ — $ 40,000 Accounts payable, trade 4,711 42,104 40,068 — 86,883 Other current liabilities 62,833 140,077 438,753 — 641,663 Long-term debt, net of current portion 550,083 — 1,176,871 — 1,726,954 Income taxes payable 152 3,435 30,105 — 33,692 Intercompany liabilities 1,600,470 — — (1,600,470 ) — Other long-term liabilities 326,267 18,160 83,848 (14,992 ) 413,283 Redeemable noncontrolling interests — — 30,391 — 30,391 IAC shareholders' equity 1,804,526 2,184,091 1,411,275 (3,595,366 ) 1,804,526 Noncontrolling interests — — 411,299 — 411,299 Total liabilities and shareholders' equity $ 4,349,042 $ 2,387,867 $ 3,662,610 $ (5,210,828 ) $ 5,188,691 Statement of operations for the three months ended September 30, 2016: IAC Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations IAC Consolidated (In thousands) Revenue $ — $ 320,860 $ 446,691 $ (3,449 ) $ 764,102 Operating costs and expenses: Cost of revenue (exclusive of depreciation shown separately below) 219 64,470 113,420 1,022 179,131 Selling and marketing expense 546 160,370 136,053 (4,576 ) 292,393 General and administrative expense 22,375 40,436 65,913 105 128,829 Product development expense 1,009 19,661 25,277 — 45,947 Depreciation 422 7,693 9,836 — 17,951 Amortization of intangibles — 6,100 8,167 — 14,267 Total operating costs and expenses 24,571 298,730 358,666 (3,449 ) 678,518 Operating (loss) income (24,571 ) 22,130 88,025 — 85,584 Equity in earnings (losses) of unconsolidated affiliates 71,553 (22,569 ) — (48,984 ) — Interest expense (6,362 ) — (20,756 ) — (27,118 ) Other (expense) income, net (6,334 ) 4,948 13,086 — 11,700 Earnings from continuing operations before income taxes 34,286 4,509 80,355 (48,984 ) 70,166 Income tax benefit (provision) 8,876 (10,104 ) (16,598 ) — (17,826 ) Earnings (loss) from continuing operations 43,162 (5,595 ) 63,757 (48,984 ) 52,340 Earnings from discontinued operations, net of tax — — — — — Net earnings (loss) 43,162 (5,595 ) 63,757 (48,984 ) 52,340 Net earnings attributable to noncontrolling interests — — (9,178 ) — (9,178 ) Net earnings (loss) attributable to IAC shareholders $ 43,162 $ (5,595 ) $ 54,579 $ (48,984 ) $ 43,162 Comprehensive income (loss) attributable to IAC shareholders $ 37,885 $ (5,551 ) $ 49,708 $ (44,157 ) $ 37,885 Statement of operations for the three months ended September 30, 2015: IAC Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations IAC Consolidated (In thousands) Revenue $ — $ 410,048 $ 430,921 $ (2,408 ) $ 838,561 Operating costs and expenses: Cost of revenue (exclusive of depreciation shown separately below) 307 77,080 122,256 (266 ) 199,377 Selling and marketing expense 1,250 218,693 125,318 (2,151 ) 343,110 General and administrative expense 37,186 42,830 54,097 9 134,122 Product development expense 2,408 20,682 23,769 — 46,859 Depreciation 613 6,973 8,039 — 15,625 Amortization of intangibles — 4,202 8,136 — 12,338 Total operating costs and expenses 41,764 370,460 341,615 (2,408 ) 751,431 Operating (loss) income (41,764 ) 39,588 89,306 — 87,130 Equity in earnings of unconsolidated affiliates 90,703 26,515 — (117,218 ) — Interest expense (12,995 ) (2,929 ) (68 ) — (15,992 ) Other income, net 24,590 1,049 8,759 — 34,398 Earnings from continuing operations before income taxes 60,534 64,223 97,997 (117,218 ) 105,536 Income tax benefit (provision) 5,060 (13,779 ) (31,791 ) — (40,510 ) Earnings from continuing operations 65,594 50,444 66,206 (117,218 ) 65,026 Earnings (loss) from discontinued operations, net of tax 17 — (1 ) 1 17 Net earnings 65,611 50,444 66,205 (117,217 ) 65,043 Net loss attributable to noncontrolling interests — — 568 — 568 Net earnings attributable to IAC shareholders $ 65,611 $ 50,444 $ 66,773 $ (117,217 ) $ 65,611 Comprehensive income attributable to IAC shareholders $ 51,418 $ 51,180 $ 56,972 $ (108,152 ) $ 51,418 Statement of operations for the nine months ended September 30, 2016: IAC Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations IAC Consolidated (In thousands) Revenue $ — $ 1,028,339 $ 1,310,593 $ (10,212 ) $ 2,328,720 Operating costs and expenses: Cost of revenue (exclusive of depreciation shown separately below) 811 206,661 336,011 (221 ) 543,262 Selling and marketing expense 2,306 531,976 446,089 (10,112 ) 970,259 General and administrative expense 66,208 124,150 226,727 121 417,206 Product development expense 4,127 64,177 83,384 — 151,688 Depreciation 1,274 21,881 28,166 — 51,321 Amortization of intangibles — 35,183 29,879 — 65,062 Goodwill impairment — 253,245 22,122 — 275,367 Total operating costs and expenses 74,726 1,237,273 1,172,378 (10,212 ) 2,474,165 Operating (loss) income (74,726 ) (208,934 ) 138,215 — (145,445 ) Equity in losses of unconsolidated affiliates (45,114 ) (33,530 ) — 78,644 — Interest expense (20,776 ) — (61,846 ) — (82,622 ) Other (expense) income, net (35,306 ) 10,926 44,785 — 20,405 (Loss) earnings from continuing operations before income taxes (175,922 ) (231,538 ) 121,154 78,644 (207,662 ) Income tax benefit (provision) 32,591 70,073 (25,270 ) — 77,394 (Loss) earnings from continuing operations (143,331 ) (161,465 ) 95,884 78,644 (130,268 ) Earnings from discontinued operations, net of tax — — — — — Net (loss) earnings (143,331 ) (161,465 ) 95,884 78,644 (130,268 ) Net earnings attributable to noncontrolling interests — — (13,063 ) — (13,063 ) Net (loss) earnings attributable to IAC shareholders $ (143,331 ) $ (161,465 ) $ 82,821 $ 78,644 $ (143,331 ) Comprehensive (loss) income attributable to IAC shareholders $ (135,043 ) $ (142,528 ) $ 87,367 $ 55,161 $ (135,043 ) Statement of operations for the nine months ended September 30, 2015: IAC Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations IAC Consolidated (In thousands) Revenue $ — $ 1,222,403 $ 1,167,429 $ (7,627 ) $ 2,382,205 Operating costs and expenses: Cost of revenue (exclusive of depreciation shown separately below) 846 243,867 320,070 (706 ) 564,077 Selling and marketing expense 3,315 636,849 397,082 (6,944 ) 1,030,302 General and administrative expense 95,192 116,913 166,137 23 378,265 Product development expense 6,915 62,254 69,377 — 138,546 Depreciation 1,440 20,353 24,900 — 46,693 Amortization of intangibles — 12,565 26,739 — 39,304 Total operating costs and expenses 107,708 1,092,801 1,004,305 (7,627 ) 2,197,187 Operating (loss) income (107,708 ) 129,602 163,124 — 185,018 Equity in earnings of unconsolidated affiliates 228,634 29,383 — (258,017 ) — Interest expense (38,977 ) (6,127 ) (166 ) — (45,270 ) Other income, net 7,731 26,682 5,335 — 39,748 Earnings from continuing operations before income taxes 89,680 179,540 168,293 (258,017 ) 179,496 Income tax benefit (provision) 61,652 (58,154 ) (38,220 ) — (34,722 ) Earnings from continuing operations 151,332 121,386 130,073 (258,017 ) 144,774 (Loss) earnings from discontinued operations, net of tax (11 ) — 2 (2 ) (11 ) Net earnings 151,321 121,386 130,075 (258,019 ) 144,763 Net loss attributable to noncontrolling interests — — 6,558 — 6,558 Net earnings attributable to IAC shareholders $ 151,321 $ 121,386 $ 136,633 $ (258,019 ) $ 151,321 Comprehensive income attributable to IAC shareholders $ 94,533 $ 117,637 $ 79,144 $ (196,781 ) $ 94,533 Statement of cash flows for the nine months ended September 30, 2016: IAC Guarantor Subsidiaries Non-Guarantor Subsidiaries IAC Consolidated (In thousands) Net cash (used in) provided by operating activities attributable to continuing operations $ (77,595 ) $ 130,121 $ 109,056 $ 161,582 Cash flows from investing activities attributable to continuing operations: Acquisitions, net of cash acquired — — (2,524 ) (2,524 ) Capital expenditures (343 ) (16,134 ) (46,262 ) (62,739 ) Investments in time deposits — — (87,500 ) (87,500 ) Proceeds from maturities of time deposits — — 87,500 87,500 Proceeds from maturities and sales of marketable debt securities 79,210 — — 79,210 Purchases of marketable debt securities (229,246 ) — — (229,246 ) Purchases of investments — — (7,211 ) (7,211 ) Net proceeds from the sale of businesses and investments 15,401 1,779 93,356 110,536 Other, net — 158 5,404 5,562 Net cash (used in) provided by investing activities attributable to continuing operations (134,978 ) (14,197 ) 42,763 (106,412 ) Cash flows from financing activities attributable to continuing operations: Purchase of treasury stock (247,256 ) — — (247,256 ) Proceeds from Match Group 2016 Senior Notes offering — — 400,000 400,000 Principal payments on Match Group Term Loan — — (410,000 ) (410,000 ) Debt issuance costs — — (5,048 ) (5,048 ) Redemption and repurchase of Senior Notes (126,271 ) — — (126,271 ) Issuance of IAC common stock pursuant to stock-based awards, net of withholding taxes (7,148 ) — — (7,148 ) Issuance of Match Group common stock pursuant to stock-based awards, net of withholding taxes — — 467 467 Excess tax benefits from stock-based awards 17,202 — 25,929 43,131 Purchase of noncontrolling interests (1,400 ) — (1,129 ) (2,529 ) Acquisition-related contingent consideration payments — (351 ) (1,829 ) (2,180 ) Decrease in restricted cash related to bond redemptions 20,000 — — 20,000 Intercompany 5,435 (115,573 ) 110,138 — Other, net — — (766 ) (766 ) Net cash (used in) provided by financing activities attributable to continuing operations (339,438 ) (115,924 ) 117,762 (337,600 ) Total cash (used in) provided by continuing operations (552,011 ) — 269,581 (282,430 ) Effect of exchange rate changes on cash and cash equivalents — — (9,233 ) (9,233 ) Net (decrease) increase in cash and cash equivalents (552,011 ) — 260,348 (291,663 ) Cash and cash equivalents at beginning of period 1,073,053 — 408,394 1,481,447 Cash and cash equivalents at end of period $ 521,042 $ — $ 668,742 $ 1,189,784 Statement of cash flows for the nine months ended September 30, 2015: IAC Guarantor Subsidiaries Non-Guarantor Subsidiaries IAC Consolidated (In thousands) Net cash (used in) provided by operating activities attributable to continuing operations $ (114,559 ) $ 151,626 $ 147,040 $ 184,107 Cash flows from investing activities attributable to continuing operations: Acquisitions, net of cash acquired — (2,574 ) (40,712 ) (43,286 ) Capital expenditures (1,051 ) (16,978 ) (26,529 ) (44,558 ) Proceeds from maturities and sales of marketable debt securities 192,928 — — 192,928 Purchases of marketable debt securities (93,134 ) — — (93,134 ) Purchases of investments — — (25,073 ) (25,073 ) Net proceeds from the sale of businesses and investments 1,277 — 7,274 8,551 Other, net 3,613 48 (7,756 ) (4,095 ) Net cash provided by (used in) investing activities attributable to continuing operations 103,633 (19,504 ) (92,796 ) (8,667 ) Cash flows from financing activities attributable to continuing operations: Purchase of treasury stock (200,000 ) — — (200,000 ) Principal payment on Liberty Bonds — (80,000 ) — (80,000 ) Dividends (84,947 ) — — (84,947 ) Issuance of IAC common stock pursuant to stock-based awards, net of withholding taxes (40,197 ) — — (40,197 ) Excess tax benefits from stock-based awards 17,862 — 31,285 49,147 Purchase of noncontrolling interests — — (29,899 ) (29,899 ) Acquisition-related contingent consideration payments — (202 ) (5,510 ) (5,712 ) Intercompany (86,407 ) (51,920 ) 138,327 — Other, net 166 — 346 512 Net cash (used in) provided by financing activities attributable to continuing operations (393,523 ) (132,122 ) 134,549 (391,096 ) Total cash (used in) provided by continuing operations (404,449 ) — 188,793 (215,656 ) Total cash (used in) provided by discontinued operations (192 ) — 2 (190 ) Effect of exchange rate changes on cash and cash equivalents — — (8,111 ) (8,111 ) Net (decrease) increase in cash and cash equivalents (404,641 ) — 180,684 (223,957 ) Cash and cash equivalents at beginning of period 762,231 — 228,174 990,405 Cash and cash equivalents at end of period $ 357,590 $ — $ 408,858 $ 766,448

THE COMPANY AND SUMMARY OF SI23

THE COMPANY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation The Company prepares its consolidated financial statements in accordance with U.S. generally accepted accounting principles ("GAAP").
Basis of Consolidation and Accounting for Investments	Basis of Consolidation and Accounting for Investments The consolidated financial statements include the accounts of the Company, all entities that are wholly-owned by the Company and all entities in which the Company has a controlling financial interest. Intercompany transactions and accounts have been eliminated. Investments in the common stock or in-substance common stock of entities in which the Company has the ability to exercise significant influence over the operating and financial matters of the investee, but does not have a controlling financial interest, are accounted for using the equity method and are included in "Long-term investments" in the accompanying consolidated balance sheet. The accompanying unaudited consolidated financial statements have been prepared in accordance with GAAP for interim financial information and with the rules and regulations of the Securities and Exchange Commission. Accordingly, they do not include all of the information and notes required by GAAP for complete financial statements. In the opinion of management, the accompanying unaudited consolidated financial statements include all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation. Interim results are not necessarily indicative of the results that may be expected for the full year. The accompanying unaudited consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company's Annual Report on Form 10-K for the year ended December 31, 2015.
Accounting Estimates	Accounting Estimates Management of the Company is required to make certain estimates, judgments and assumptions during the preparation of its consolidated financial statements in accordance with GAAP. These estimates, judgments and assumptions impact the reported amounts of assets, liabilities, revenue and expenses and the related disclosure of contingent assets and liabilities. Actual results could differ from those estimates. On an ongoing basis, the Company evaluates its estimates and judgments including those related to: the fair values of marketable securities and other investments; the recoverability of goodwill and indefinite-lived intangible assets; the useful lives and recoverability of definite-lived intangible assets and property and equipment; the carrying value of accounts receivable, including the determination of the allowance for doubtful accounts; the determination of revenue reserves; the fair value of acquisition-related contingent consideration arrangements; the liabilities for uncertain tax positions; the valuation allowance for deferred income tax assets; and the fair value of and forfeiture rates for stock-based awards, among others. The Company bases its estimates and judgments on historical experience, its forecasts and budgets and other factors that the Company considers relevant.
Certain Risks and Concentrations	Certain Risks and Concentrations A significant portion of the Company's revenue is derived from online advertising, the market for which is highly competitive and rapidly changing. Significant changes in this industry or changes in advertising spending behavior or in customer buying behavior could adversely affect our operating results. Most of the Company's online advertising revenue is attributable to a services agreement with Google Inc. ("Google"). The Company's service agreement became effective on April 1, 2016, following the expiration of the previous services agreement. The services agreement expires on March 31, 2020; the Company may choose to terminate the agreement effective March 31, 2019. The services agreement requires that we comply with certain guidelines promulgated by Google. Google may generally unilaterally update its own policies and guidelines without advance notice, which could in turn require modifications to, or prohibit and/or render obsolete certain of our products, services and/or business practices, which could be costly to address or otherwise have an adverse effect on our business, financial condition and results of operations.
Recent Accounting Pronouncement	Recent Accounting Pronouncements In August 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update ("ASU") No. 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments , which makes clarifications to how cash receipts and cash payments in certain transactions are presented and classified on the statement of cash flows. The provisions of ASU 2016-15 are effective for reporting periods beginning after December 15, 2017, including interim periods, and will require adoption on a retrospective basis unless it is impracticable to apply, in which case we would be required to apply the amendments prospectively as of the earliest date practicable; early adoption is permitted. The Company does not expect the adoption of this standard update to have a material impact on its consolidated financial statements; and is currently evaluating the method and timing of adoption. In March 2016, the FASB issued ASU No. 2016-09, Improvements to Employee Share-Based Payments Accounting (Topic 718). The update is intended to simplify existing guidance on various aspects of the accounting and presentation of employee share-based payments in financial statements including the accounting for income taxes, forfeitures and statutory tax withholding requirements, as well as classification on the statement of cash flows. The provisions of ASU 2016-09 are effective for reporting periods beginning after December 15, 2016; early adoption is permitted. The primary effects of the adoption of ASU 2016-09 on the Company’s results of operations, cash flows and earnings per share will be due to the change in the treatment of the excess tax benefit (deficiency) related to equity awards to employees upon exercise of stock options and the vesting of restricted stock units. The table below illustrates this effect. Excess tax benefit (deficiency) of equity awards to employees upon exercise of stock options and the vesting of restricted stock units: Accounting under current GAAP: Accounting following adoption of ASU 2016-09: Statement of operations Treated as an increase (or decrease) to additional paid-in capital when realized (i.e., reduction of income taxes payable) Included in the determination of the income tax provision or benefit upon option exercise or share vesting Statement of cash flows Treated as a financing cash flow Treated as an operating cash flow Calculation of fully diluted shares for the determination of earnings per share Included as a component of the assumed proceeds in applying the treasury stock method Excluded from the assumed proceeds in applying the treasury stock method The expected effect of the adoption of ASU 2016-09 for the Company will be to increase reported net earnings (or reduce reported net loss) and increase operating cash flow and basic earnings per share (or reduce reported net loss per share). The number of shares used in the calculation of fully diluted earnings per share will also increase due to the reduction in assumed proceeds under the treasury stock method. The actual effect on fully diluted earnings per share could be an increase or a decrease in any period, which will depend upon the increase in reported earnings and the increase in the number of shares included in the fully diluted earnings per share calculation. The Company will adopt the change in treatment of excess tax benefit (deficiency) as of January 1, 2017 using the modified retrospective approach with the cumulative effect recognized as of the date of initial adoption and will apply the provisions of ASU 2016-09 related to the presentation on the statement of cash flows using the prospective approach. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) , which supersedes existing guidance on accounting for leases in "Leases (Topic 840)" and generally requires all leases to be recognized in the statement of financial position. The provisions of ASU 2016-02 are effective for reporting periods beginning after December 15, 2018; early adoption is permitted. The provisions of ASU 2016-02 are to be applied using a modified retrospective approach. The Company is currently evaluating the impact the adoption of this standard update will have on its consolidated financial statements. In April 2015, the FASB issued ASU No. 2015-03, Interest-Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs, and in August 2015, the FASB issued ASU 2015-15, Interest-Imputation of Interest (Subtopic 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements . Together, this guidance requires that deferred debt issuance costs be presented in the balance sheet as a direct deduction from the carrying amount of the associated debt liability, while debt issuance costs related to line-of-credit arrangements may still continue to be classified as assets. The Company adopted the provisions of ASU 2015-03 and ASU 2015-15 in the first quarter of 2016 and applied the provisions retrospectively, resulting in $21.3 million of deferred debt issuance costs being reclassified from other non-current assets to long-term debt, net of current portion, in the accompanying December 31, 2015 consolidated balance sheet. In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers, which clarifies the principles for recognizing revenue and develops a common standard for all industries. In July 2015, the FASB decided to defer the effective date for annual reporting periods beginning after December 15, 2017. In March, April and May 2016, the FASB issued ASU 2016-08, ASU 2016-10 and ASU 2016-12, respectively, which provide further revenue recognition guidance related to principal versus agent considerations, performance obligations and licensing, and narrow-scope improvements and practical expedients. Early adoption is permitted beginning on the original effective date of December 15, 2016. Upon adoption, ASU 2014-09 may either be applied retrospectively to each prior period presented or using the modified retrospective approach with the cumulative effect recognized as of the date of initial application. The Company is currently evaluating the impact the adoption of this standard update will have on its consolidated financial statements. The Company will adopt this standard using the modified retrospective approach effective January 1, 2018.
Reclassifications	Reclassifications Certain prior year amounts have been reclassified to conform to the current year presentation.

THE COMPANY AND SUMMARY OF SI24

THE COMPANY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Change in the Company’s Reported Results after Giving Pro Forma Effect to ASU 2016-09	To illustrate the effect of ASU 2016-09 on the Company’s results for the nine months ended September 30, 2016, the table below illustrates the change in the Company’s reported results after giving pro forma effect to ASU 2016-09 as if it had been in effect on January 1, 2016. Reported results under current GAAP Pro forma results assuming ASU 2016-09 had been in effect on January 1, 2016 (In thousands, except per share data) Net loss $ (130,268 ) $ (85,500 ) Net earnings attributable to noncontrolling interests 13,063 13,063 Net loss attributable to IAC shareholders (143,331 ) (98,563 ) Cash flows provided by operating activities attributable to continuing operations 161,582 204,713 Cash flows used in financing activities attributable to continuing operations (337,600 ) (380,731 ) Basic loss per share from continuing operations $ (1.78 ) $ (1.23 ) Fully diluted loss per share from continuing operations $ (1.78 ) $ (1.23 )

BUSINESS COMBINATION (Tables)

BUSINESS COMBINATION (Tables)	9 Months Ended
	Sep. 30, 2016
Business Combinations [Abstract]
Schedule of Estimated Fair Values of Assets Acquired and Liabilities Assumed	The table below summarizes the fair values of the assets acquired and liabilities assumed at the date of acquisition: (In thousands) Cash and cash equivalents $ 4,626 Other current assets 4,460 Computer and other equipment 2,990 Goodwill 488,644 Intangible assets 84,100 Other non-current assets 1,073 Total assets 585,893 Current liabilities (6,418 ) Other long-term liabilities (5,325 ) Net assets acquired $ 574,150
Schedule of Intangible Assets Acquired as Part of Business Combination	Intangible assets are as follows: (In thousands) Weighted-Average Useful Life (Years) Indefinite-lived trade name $ 66,300 Indefinite Customer relationships 10,100 Less than 1 New registrants 3,100 Less than 1 Non-compete agreement 3,000 5 Developed technology 1,600 2 Total intangible assets acquired $ 84,100
Schedule of Unaudited Pro Forma Financial Information	The unaudited pro forma financial information in the table below presents the combined results of the Company and PlentyOfFish as if the acquisition of PlentyOfFish had occurred on January 1, 2015. The pro forma financial information includes adjustments required under the acquisition method of accounting and is presented for informational purposes only and is not necessarily indicative of the results that would have been achieved had the acquisition actually occurred on January 1, 2015. For the three and nine months ended September 30, 2015 , pro forma adjustments reflected below include decreases to revenue of $0.6 million and $9.0 million , respectively, related to the write-off of deferred revenue at the date of acquisition and increases of $3.7 million and $12.7 million , respectively, in amortization of intangible assets. Three Months Ended Nine Months Ended (In thousands, except per share data) Revenue $ 860,320 $ 2,435,475 Net earnings attributable to IAC shareholders $ 70,803 $ 160,750 Basic earnings per share attributable to IAC shareholders $ 0.85 $ 1.94 Diluted earnings per share attributable to IAC shareholders $ 0.80 $ 1.82

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	9 Months Ended
	Sep. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill and Intangible Assets, Net	Goodwill and intangible assets, net are as follows: September 30, December 31, 2016 2015 (In thousands) Goodwill $ 1,942,556 $ 2,245,364 Intangible assets with indefinite lives 337,429 380,137 Intangible assets with definite lives, net 44,867 60,691 Total goodwill and intangible assets, net $ 2,324,852 $ 2,686,192
Schedule of Goodwill by Reportable Segment	The following table presents the balance of goodwill by reportable segment, including the changes in the carrying value of goodwill, for the nine months ended September 30, 2016 : Balance at Additions Deductions Impairment Foreign Balance at (In thousands) Match Group $ 1,293,109 $ 603 $ (2,983 ) $ — $ 21,232 $ 1,311,961 HomeAdvisor 150,251 — — — 200 150,451 Video 15,590 9,649 — — — 25,239 Applications 447,242 — — — — 447,242 Publishing 277,192 — (1,968 ) (275,367 ) 143 — Other 61,980 — (55,117 ) — 800 7,663 Total $ 2,245,364 $ 10,252 $ (60,068 ) $ (275,367 ) $ 22,375 $ 1,942,556
Schedule of Intangible Assets with Definite Lives	At September 30, 2016 and December 31, 2015 , intangible assets with definite lives are as follows: September 30, 2016 Gross Accumulated Net Weighted-Average (In thousands) Trade names $ 65,107 $ (47,093 ) $ 18,014 3.2 Content 62,082 (55,374 ) 6,708 4.1 Technology 56,109 (41,974 ) 14,135 3.3 Customer lists 28,470 (26,050 ) 2,420 2.2 Advertiser and supplier relationships and other 7,506 (3,916 ) 3,590 4.0 Total $ 219,274 $ (174,407 ) $ 44,867 3.4 December 31, 2015 Gross Accumulated Net Weighted-Average (In thousands) Content $ 62,082 $ (48,937 ) $ 13,145 4.1 Technology 55,487 (37,012 ) 18,475 3.2 Trade names 32,123 (26,268 ) 5,855 2.5 Customer lists 28,836 (13,078 ) 15,758 2.1 Advertiser and supplier relationships and other 15,709 (8,251 ) 7,458 4.2 Total $ 194,237 $ (133,546 ) $ 60,691 3.3
Schedule of Expected Amortization of Intangible Assets	At September 30, 2016 , amortization of intangible assets with definite lives for each of the next five years is estimated to be as follows: For the twelve months ending September 30, (In thousands) 2017 $ 22,800 2018 12,527 2019 6,310 2020 3,180 2021 50 Total $ 44,867

MARKETABLE SECURITIES (Tables)

MARKETABLE SECURITIES (Tables)	9 Months Ended
	Sep. 30, 2016
Marketable Securities [Abstract]
Schedule of Current Available-for-Sale Marketable Securities	At September 30, 2016 , current available-for-sale marketable securities are as follows: Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value (In thousands) Corporate debt securities $ 15,408 $ 2 $ (8 ) $ 15,402 Treasury discount notes 162,423 37 — 162,460 Total debt securities 177,831 39 (8 ) 177,862 Total marketable securities $ 177,831 $ 39 $ (8 ) $ 177,862 At December 31, 2015 , current available-for-sale marketable securities are as follows: Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value (In thousands) Corporate debt securities $ 27,765 $ — $ (187 ) $ 27,578 Equity security 8,659 2,963 — 11,622 Total marketable securities $ 36,424 $ 2,963 $ (187 ) $ 39,200
Schedule of Contractual Maturities of Debt Securities Classified as Available-for-Sale	The contractual maturities of debt securities classified as current available-for-sale at September 30, 2016 are as follows: Amortized Cost Fair Value (In thousands) Due in one year or less $ 177,831 $ 177,862 Total $ 177,831 $ 177,862
Schedule of Proceeds From Maturities and Sales of Current and Non-current Available-for-Sale Marketable Securities and the Related Gross Realized Gains and Losses	The following table presents the proceeds from maturities and sales of current and non-current available-for-sale marketable securities and the related gross realized gains: Three Months Ended September 30, Nine Months Ended September 30, 2016 2015 2016 2015 (In thousands) Proceeds from maturities and sales of available-for-sale marketable securities $ 52,110 $ 178,315 $ 106,326 $ 192,928 Gross realized gains 412 17 3,537 22

FAIR VALUE MEASUREMENTS AND F28

FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS (Tables)	9 Months Ended
	Sep. 30, 2016
Fair Value Disclosures [Abstract]
Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis	The following tables present the Company's financial instruments that are measured at fair value on a recurring basis: September 30, 2016 Quoted Market Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Fair Value Measurements (In thousands) Assets: Cash equivalents: Money market funds $ 582,508 $ — $ — $ 582,508 Time deposits — 75,000 — 75,000 Treasury discount notes 12,497 — — 12,497 Commercial paper — 86,953 — 86,953 Marketable securities: Corporate debt securities — 15,402 — 15,402 Treasury discount notes 162,460 — — 162,460 Total $ 757,465 $ 177,355 $ — $ 934,820 Liabilities: Contingent consideration arrangements $ — $ — $ (43,352 ) $ (43,352 ) December 31, 2015 Quoted Market Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Fair Value Measurements (In thousands) Assets: Cash equivalents: Money market funds $ 601,848 $ — $ — $ 601,848 Time deposits — 125,038 — 125,038 Commercial paper — 302,418 — 302,418 Marketable securities: Corporate debt securities — 27,578 — 27,578 Equity security 11,622 — — 11,622 Long-term investments: Auction rate security — — 4,050 4,050 Marketable equity security 7,542 — — 7,542 Total $ 621,012 $ 455,034 $ 4,050 $ 1,080,096 Liabilities: Contingent consideration arrangements $ — $ — $ (33,873 ) $ (33,873 )
Schedule of Changes in Assets Measured at Fair Value on a Recurring Basis Using Significant Unobservable Inputs (Level 3)	The following tables present the changes in the Company's financial instruments that are measured at fair value on a recurring basis using significant unobservable inputs (Level 3): Three Months Ended September 30, 2016 2015 Contingent Consideration Arrangements Auction Rate Security Contingent Consideration Arrangements (In thousands) Balance at July 1 $ (45,526 ) $ 6,630 $ (31,858 ) Total net gains (losses): Included in earnings: Fair value adjustments 2,477 — 960 Included in other comprehensive loss (333 ) (1,620 ) (579 ) Settlements 30 — 7 Balance at September 30 $ (43,352 ) $ 5,010 $ (31,470 ) Nine Months Ended September 30, 2016 2015 Auction Rate Security Contingent Consideration Arrangements Auction Rate Security Contingent Consideration Arrangements (In thousands) Balance at January 1 $ 4,050 $ (33,873 ) $ 6,070 $ (30,140 ) Total net gains (losses): Included in earnings: Fair value adjustments — (7,993 ) — 17,906 Foreign currency exchange gains — — — 626 Included in other comprehensive income (loss) 5,950 (5,614 ) (1,060 ) 1,538 Fair value at date of acquisition — 1,948 — (27,112 ) Settlements — 2,180 — 5,712 Proceeds from sale (10,000 ) — — — Balance at September 30 $ — $ (43,352 ) $ 5,010 $ (31,470 )
Schedule of Changes in Liabilities Measured at Fair Value on a Recurring Basis Using Significant Unobservable Inputs (Level 3)	The following tables present the changes in the Company's financial instruments that are measured at fair value on a recurring basis using significant unobservable inputs (Level 3): Three Months Ended September 30, 2016 2015 Contingent Consideration Arrangements Auction Rate Security Contingent Consideration Arrangements (In thousands) Balance at July 1 $ (45,526 ) $ 6,630 $ (31,858 ) Total net gains (losses): Included in earnings: Fair value adjustments 2,477 — 960 Included in other comprehensive loss (333 ) (1,620 ) (579 ) Settlements 30 — 7 Balance at September 30 $ (43,352 ) $ 5,010 $ (31,470 ) Nine Months Ended September 30, 2016 2015 Auction Rate Security Contingent Consideration Arrangements Auction Rate Security Contingent Consideration Arrangements (In thousands) Balance at January 1 $ 4,050 $ (33,873 ) $ 6,070 $ (30,140 ) Total net gains (losses): Included in earnings: Fair value adjustments — (7,993 ) — 17,906 Foreign currency exchange gains — — — 626 Included in other comprehensive income (loss) 5,950 (5,614 ) (1,060 ) 1,538 Fair value at date of acquisition — 1,948 — (27,112 ) Settlements — 2,180 — 5,712 Proceeds from sale (10,000 ) — — — Balance at September 30 $ — $ (43,352 ) $ 5,010 $ (31,470 )
Carrying Value and the Fair Value of Financial Instruments Measured at Fair Value Only for Disclosure Purposes	The following table presents the carrying value and the fair value of financial instruments measured at fair value only for disclosure purposes: September 30, 2016 December 31, 2015 Carrying Fair Carrying Fair (In thousands) Current portion of long-term debt $ — $ — $ (40,000 ) $ (39,850 ) Long-term debt, net of current portion (1,641,285 ) (1,741,800 ) (1,726,954 ) (1,761,601 )

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	9 Months Ended
	Sep. 30, 2016
Debt Disclosure [Abstract]
Schedule of Long-term Debt	Long-term debt consists of: September 30, 2016 December 31, 2015 (In thousands) Match Group Debt: 6.375% Senior Notes due June 1, 2024 (the "2016 Match Group Senior Notes"); interest payable each June 1 and December 1, which commences December 1, 2016 $ 400,000 $ — 6.75% Senior Notes due December 15, 2022 (the "2015 Match Group Senior Notes"); interest payable each June 15 and December 15, which commenced June 15, 2016 445,172 445,172 Match Group Term Loan due November 16, 2022 (a) 390,000 800,000 Total Match Group long-term debt 1,235,172 1,245,172 Less: Current maturities of Match Group long-term debt — 40,000 Less: Unamortized original issue discount and original issue premium, net 5,100 11,691 Less: Unamortized debt issuance costs 14,526 16,610 Total Match Group debt, net of current maturities 1,215,546 1,176,871 IAC Debt: 4.875% Senior Notes due November 30, 2018 (the "2013 Senior Notes"); interest payable each May 30 and November 30, which commenced May 30, 2014 390,214 500,000 4.75% Senior Notes due December 15, 2022 (the "2012 Senior Notes"); interest payable each June 15 and December 15, which commenced June 15, 2013 38,247 54,732 Total IAC long-term debt 428,461 554,732 Less: Unamortized debt issuance costs 2,722 4,649 Total IAC debt, net of current portion 425,739 550,083 Total long-term debt, net of current portion $ 1,641,285 $ 1,726,954 ________________________ (a) T he Match Group Term Loan matures on November 16, 2022; provided that, if any of the 2015 Match Group Senior Notes remain outstanding on the date that is 91 days prior to the maturity date of the 2015 Match Group Senior Notes, the Match Group Term Loan maturity date shall be the date that is 91 days prior to the maturity date of the 2015 Match Group Senior Notes.
Schedule of Debt Instrument Redemption	Thereafter, these notes may be redeemed at the redemption prices set forth below, together with accrued and unpaid interest thereon to the applicable redemption date, if redeemed during the twelve-month period beginning on June 1 of the years indicated below: Year Percentage 2019 104.781 % 2020 103.188 % 2021 101.594 % 2022 and thereafter 100.000 %

ACCUMULATED OTHER COMPREHENSI30

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)	9 Months Ended
	Sep. 30, 2016
Equity [Abstract]
Schedule of Accumulated Other Comprehensive (Loss) Income	The following tables present the components of accumulated other comprehensive (loss) income and items reclassified out of accumulated other comprehensive loss into earnings: Three Months Ended September 30, 2016 Foreign Currency Translation Adjustment Unrealized Gains On Available-For-Sale Securities Accumulated Other Comprehensive Loss (In thousands) Balance as of July 1 $ (121,612 ) $ 4,205 $ (117,407 ) Other comprehensive (loss) income before reclassifications, net of tax provision of $0.1 million related to unrealized losses on available-for-sale securities (5,132 ) 114 (5,018 ) Amounts reclassified to earnings — (259 ) (a) (259 ) Net current period other comprehensive loss (5,132 ) (145 ) (5,277 ) Balance as of September 30 $ (126,744 ) $ 4,060 $ (122,684 ) ________________________ (a) Amount is net of a tax provision of $0.2 million . Three Months Ended September 30, 2015 Foreign Currency Translation Adjustment Unrealized Gains On Available-For-Sale Securities Accumulated Other Comprehensive Loss (In thousands) Balance as of July 1 $ (133,895 ) $ 3,600 $ (130,295 ) Other comprehensive loss, net of tax benefit of $0.1 million related to unrealized losses on available-for-sale securities (8,420 ) (3,501 ) (11,921 ) Amounts reclassified to earnings (2,191 ) (81 ) (b) (2,272 ) Net current period other comprehensive loss (10,611 ) (3,582 ) (14,193 ) Balance as of September 30 $ (144,506 ) $ 18 $ (144,488 ) ________________________ (b) Amount is net of a tax provision of $0.1 million . Nine Months Ended September 30, 2016 Foreign Currency Translation Adjustment Unrealized Gains On Available-For-Sale Securities Accumulated Other Comprehensive (Loss) Income (In thousands) Balance as of January 1 $ (154,645 ) $ 2,542 $ (152,103 ) Other comprehensive (loss) income before reclassifications, net of tax benefit of $0.7 million related to unrealized losses on available-for-sale securities (3,538 ) 4,868 1,330 Amounts reclassified to earnings 9,850 (2,892 ) (c) 6,958 Net current period other comprehensive income 6,312 1,976 8,288 Reallocation of accumulated other comprehensive loss (income) related to the noncontrolling interests created in the Match Group initial public offering 21,589 (458 ) 21,131 Balance as of September 30 $ (126,744 ) $ 4,060 $ (122,684 ) ________________________ (c) Amount is net of a tax provision of $0.2 million . Nine Months Ended September 30, 2015 Foreign Currency Translation Adjustment Unrealized (Losses) Gains On Available-For-Sale Securities Accumulated Other Comprehensive Loss (In thousands) Balance as of January 1 $ (86,848 ) $ (852 ) $ (87,700 ) Other comprehensive (loss) income, net of tax benefit of $0.3 million related to unrealized losses on available-for-sale securities (55,467 ) 788 (54,679 ) Amounts reclassified to earnings (2,191 ) 82 (d) (2,109 ) Net current period other comprehensive (loss) income (57,658 ) 870 (56,788 ) Balance as of September 30 $ (144,506 ) $ 18 $ (144,488 ) ________________________ (d) Amount is net of a tax benefit of $0.1 million .

EARNINGS (LOSS) PER SHARE (Tabl

EARNINGS (LOSS) PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2016
Earnings Per Share [Abstract]
Computation of Basic and Diluted Earnings (Loss) Per Share	The following tables set forth the computation of basic and diluted earnings (loss) per share attributable to IAC shareholders. Three Months Ended September 30, 2016 2015 Basic Diluted Basic Diluted (In thousands, except per share data) Numerator: Earnings from continuing operations $ 52,340 $ 52,340 $ 65,026 $ 65,026 Net (earnings) loss attributable to noncontrolling interests (9,178 ) (9,178 ) 568 568 Impact from Match Group's dilutive securities (a)(b) — (3,473 ) — — Earnings from continuing operations attributable to IAC shareholders 43,162 39,689 65,594 65,594 Earnings from discontinued operations attributable to IAC shareholders — — 17 17 Net earnings attributable to IAC shareholders $ 43,162 $ 39,689 $ 65,611 $ 65,611 Denominator: Weighted average basic shares outstanding 79,532 79,532 82,910 82,910 Dilutive securities including subsidiary denominated equity, stock options and RSUs (c)(d) — 2,087 — 5,990 Denominator for earnings per share—weighted average shares (c)(d) 79,532 81,619 82,910 88,900 Earnings per share attributable to IAC shareholders: Earnings per share from continuing operations $ 0.54 $ 0.49 $ 0.79 $ 0.74 Discontinued operations — — — — Earnings per share $ 0.54 $ 0.49 $ 0.79 $ 0.74 Nine Months Ended September 30, 2016 2015 Basic Diluted Basic Diluted (In thousands, except per share data) Numerator: (Loss) earnings from continuing operations $ (130,268 ) $ (130,268 ) $ 144,774 $ 144,774 Net (earnings) loss attributable to noncontrolling interests (13,063 ) (13,063 ) 6,558 6,558 Impact from Match Group's dilutive securities (a)(b) — — — — (Loss) earnings from continuing operations attributable to IAC shareholders (143,331 ) (143,331 ) 151,332 151,332 Loss from discontinued operations attributable to IAC shareholders — — (11 ) (11 ) Net (loss) earnings attributable to IAC shareholders $ (143,331 ) $ (143,331 ) $ 151,321 $ 151,321 Denominator: Weighted average basic shares outstanding 80,357 80,357 82,924 82,924 Dilutive securities including subsidiary denominated equity, stock options and RSUs (c)(d)(e) — — — 5,323 Denominator for earnings per share—weighted average shares (c)(d)(e) 80,357 80,357 82,924 88,247 (Loss) earnings per share attributable to IAC shareholders: (Loss) earnings per share from continuing operations $ (1.78 ) $ (1.78 ) $ 1.82 $ 1.71 Discontinued operations — — — — (Loss) earnings per share $ (1.78 ) $ (1.78 ) $ 1.82 $ 1.71 ________________________ (a) Represents the impact on earnings related to Match Group's dilutive securities under the if-converted method. (b) The impact on earnings of Match Group's dilutive securities is not applicable for the three and nine months ended September 30, 2015 as it was a wholly-owned subsidiary of the Company until its IPO on November 24, 2015. For the nine months ended September 30, 2016 , the impact on earnings related to Match Group's dilutive securities under the if-converted method are excluded as the impact is anti-dilutive. (c) If the effect is dilutive, weighted average common shares outstanding include the incremental shares that would be issued upon the assumed exercise of subsidiary denominated equity, stock options and vesting of restricted stock units ("RSUs"). For the three months ended September 30, 2016 and for the three and nine months ended September 30, 2015 , 3.3 million , 1.0 million and 1.3 million potentially dilutive securities, respectively, are excluded from the calculation of diluted earnings per share because their inclusion would have been anti-dilutive. (d) For the nine months ended September 30, 2016 , the Company had a loss from continuing operations and as a result, approximately 9.8 million potentially dilutive securities were excluded from computing dilutive earnings per share because the impact would have been anti-dilutive. Accordingly, the weighted average basic shares outstanding were used to compute all earnings per share amounts. (e) Market-based awards and performance-based stock units (“PSUs”) are considered contingently issuable shares. Market-based awards and PSUs are included in the denominator for earnings per share if (i) the applicable market or performance condition(s) has been met and (ii) the inclusion of the market-based award and PSUs are dilutive for the respective reporting periods. For the three months ended September 30, 2016, 0.3 million market-based awards and PSUs were excluded from the calculation of diluted earnings per share because the market or performance conditions had not been met. For the three and nine months ended September 30, 2015, 0.5 million market-based awards and PSUs were excluded from the calculation of diluted earnings per share because the market or performance conditions had not been met.

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	9 Months Ended
	Sep. 30, 2016
Segment Reporting [Abstract]
Schedule of Segment Reporting Information	Three Months Ended September 30, Nine Months Ended September 30, 2016 2015 2016 2015 (In thousands) Revenue: Match Group $ 316,447 $ 268,971 $ 902,849 $ 752,857 HomeAdvisor 133,560 99,435 375,222 269,429 Video 59,955 60,125 162,361 147,317 Applications 142,782 193,278 445,735 581,546 Publishing 74,902 178,701 326,195 512,173 Other 36,598 38,173 116,714 119,344 Inter-segment eliminations (142 ) (122 ) (356 ) (461 ) Total $ 764,102 $ 838,561 $ 2,328,720 $ 2,382,205 Three Months Ended September 30, Nine Months Ended September 30, 2016 2015 2016 2015 (In thousands) Operating Income (Loss): Match Group $ 91,754 $ 58,356 $ 194,610 $ 125,918 HomeAdvisor 12,805 6,095 26,629 3,687 Video (2,663 ) (5,655 ) (25,187 ) (36,581 ) Applications 29,240 46,539 75,839 138,076 Publishing (14,562 ) 14,149 (324,720 ) 43,685 Other (1,511 ) 195 (3,299 ) (745 ) Corporate (29,479 ) (32,549 ) (89,317 ) (89,022 ) Total $ 85,584 $ 87,130 $ (145,445 ) $ 185,018 Three Months Ended September 30, Nine Months Ended September 30, 2016 2015 2016 2015 (In thousands) Adjusted EBITDA: (a) Match Group $ 110,708 $ 82,657 $ 275,414 $ 179,355 HomeAdvisor 15,965 8,904 35,947 12,768 Video (894 ) (5,141 ) (21,770 ) (36,982 ) Applications 34,575 47,901 94,715 142,545 Publishing (6,208 ) 21,075 (6,639 ) 65,065 Other (824 ) 1,596 (709 ) 3,196 Corporate (14,336 ) (15,850 ) (40,050 ) (40,969 ) Total $ 138,986 $ 141,142 $ 336,908 $ 324,978 September 30, 2016 December 31, 2015 (In thousands) Segment Assets: (b) Match Group $ 482,899 $ 329,269 HomeAdvisor 53,930 32,112 Video 126,034 90,671 Applications 97,899 108,997 Publishing 464,233 390,951 Other 28,076 64,550 Corporate 1,093,237 1,485,949 Total $ 2,346,308 $ 2,502,499 ________________________ (a) The Company's primary financial measure is Adjusted EBITDA, which is defined as operating income excluding: (1) stock-based compensation expense; (2) depreciation; and (3) acquisition-related items consisting of (i) amortization of intangible assets and impairments of goodwill and intangible assets, if applicable, and (ii) gains and losses recognized on changes in the fair value of contingent consideration arrangements. The Company believes this measure is useful for analysts and investors as this measure allows a more meaningful comparison between our performance and that of our competitors. Moreover, our management uses this measure internally to evaluate the performance of our business as a whole and our individual business segments. The above items are excluded from our Adjusted EBITDA measure because these items are non-cash in nature, and we believe that by excluding these items, Adjusted EBITDA corresponds more closely to the cash operating income generated from our business, from which capital investments are made and debt is serviced. Adjusted EBITDA has certain limitations in that it does not take into account the impact to IAC's statement of operations of certain expenses. (b) Consistent with the Company's primary metric (described in (a) above), the Company excludes, if applicable, goodwill and intangible assets from the measure of segment assets presented above.
Schedule of Revenue and Long-lived Assets, Excluding Goodwill and Intangible Assets, by Geography	Geographic information about revenue and long-lived assets is presented below: Three Months Ended September 30, Nine Months Ended September 30, 2016 2015 2016 2015 (In thousands) Revenue: United States $ 567,132 $ 619,297 $ 1,721,348 $ 1,755,534 All other countries 196,970 219,264 607,372 626,671 Total $ 764,102 $ 838,561 $ 2,328,720 $ 2,382,205 September 30, December 31, (In thousands) Long-lived assets (excluding goodwill and intangible assets): United States $ 292,586 $ 279,913 All other countries 24,691 22,904 Total $ 317,277 $ 302,817
Schedule of Reconciliation of Operating Income (Loss) to Adjusted EBITDA	The following tables reconcile operating income (loss) for the Company's reportable segments and net earnings (loss) attributable to IAC shareholders to Adjusted EBITDA: Three Months Ended September 30, 2016 Operating Income (Loss) Stock-Based Compensation Expense Depreciation Amortization of Intangibles Acquisition-related Contingent Consideration Fair Value Adjustments Adjusted EBITDA (In thousands) Match Group $ 91,754 $ 11,145 $ 8,032 $ 4,906 $ (5,129 ) $ 110,708 HomeAdvisor 12,805 408 2,026 726 — 15,965 Video (2,663 ) 640 438 691 — (894 ) Applications 29,240 — 1,073 1,519 2,743 34,575 Publishing (14,562 ) — 2,029 6,325 — (6,208 ) Other (1,511 ) — 678 100 (91 ) (824 ) Corporate (29,479 ) 11,468 3,675 — — (14,336 ) Total 85,584 $ 23,661 $ 17,951 $ 14,267 $ (2,477 ) $ 138,986 Interest expense (27,118 ) Other income, net 11,700 Earnings from continuing operations before income taxes 70,166 Income tax provision (17,826 ) Earnings from continuing operations 52,340 Earnings from discontinued operations, net of tax — Net earnings 52,340 Net earnings attributable to noncontrolling interests (9,178 ) Net earnings attributable to IAC shareholders $ 43,162 Three Months Ended September 30, 2015 Operating Income (Loss) Stock-Based Compensation Expense Depreciation Amortization of Intangibles Acquisition-related Contingent Consideration Fair Value Adjustments Adjusted EBITDA (In thousands) Match Group $ 58,356 $ 13,057 $ 6,137 $ 4,352 $ 755 $ 82,657 HomeAdvisor 6,095 410 1,627 772 — 8,904 Video (5,655 ) 50 289 377 (202 ) (5,141 ) Applications 46,539 — 1,302 1,573 (1,513 ) 47,901 Publishing 14,149 — 2,363 4,563 — 21,075 Other 195 — 700 701 — 1,596 Corporate (32,549 ) 13,492 3,207 — — (15,850 ) Total 87,130 $ 27,009 $ 15,625 $ 12,338 $ (960 ) $ 141,142 Interest expense (15,992 ) Other income, net 34,398 Earnings from continuing operations before income taxes 105,536 Income tax provision (40,510 ) Earnings from continuing operations 65,026 Earnings from discontinued operations, net of tax 17 Net earnings 65,043 Net loss attributable to noncontrolling interests 568 Net earnings attributable to IAC shareholders $ 65,611 Nine Months Ended September 30, 2016 Operating Income (Loss) Stock-Based Compensation Expense Depreciation Amortization of Intangibles Acquisition-related Contingent Consideration Fair Value Adjustments Goodwill Impairment Adjusted EBITDA (In thousands) Match Group $ 194,610 $ 41,341 $ 22,609 $ 19,577 $ (2,723 ) $ — $ 275,414 HomeAdvisor 26,629 1,223 5,824 2,271 — — 35,947 Video (25,187 ) 640 1,313 1,656 (192 ) — (21,770 ) Applications 75,839 — 3,304 4,573 10,999 — 94,715 Publishing (324,720 ) — 6,366 36,348 — 275,367 (6,639 ) Other (3,299 ) — 2,044 637 (91 ) — (709 ) Corporate (89,317 ) 39,406 9,861 — — — (40,050 ) Total (145,445 ) $ 82,610 $ 51,321 $ 65,062 $ 7,993 $ 275,367 $ 336,908 Interest expense (82,622 ) Other income, net 20,405 Loss from continuing operations before income taxes (207,662 ) Income tax benefit 77,394 Loss from continuing operations (130,268 ) Earnings from discontinued operations, net of tax — Net loss (130,268 ) Net earnings attributable to noncontrolling interests (13,063 ) Net loss attributable to IAC shareholders $ (143,331 ) Nine Months Ended September 30, 2015 Operating Income (Loss) Stock-Based Compensation Expense Depreciation Amortization of Intangibles Acquisition-related Contingent Consideration Fair Value Adjustments Adjusted EBITDA (In thousands) Match Group $ 125,918 $ 30,982 $ 19,804 $ 14,130 $ (11,479 ) $ 179,355 HomeAdvisor 3,687 1,250 4,767 3,064 — 12,768 Video (36,581 ) 344 713 1,179 (2,637 ) (36,982 ) Applications 138,076 — 3,532 4,727 (3,790 ) 142,545 Publishing 43,685 — 7,293 14,087 — 65,065 Other (745 ) — 1,824 2,117 — 3,196 Corporate (89,022 ) 39,293 8,760 — — (40,969 ) Total 185,018 $ 71,869 $ 46,693 $ 39,304 $ (17,906 ) $ 324,978 Interest expense (45,270 ) Other income, net 39,748 Earnings from continuing operations before income taxes 179,496 Income tax provision (34,722 ) Earnings from continuing operations 144,774 Loss from discontinued operations, net of tax (11 ) Net earnings 144,763 Net loss attributable to noncontrolling interests 6,558 Net earnings attributable to IAC shareholders $ 151,321
Schedule of Reconciliation of Segment Assets to Total Assets	The following tables reconcile segment assets to total assets: September 30, 2016 Segment Assets Goodwill Indefinite-Lived Definite-Lived Total Assets (In thousands) Match Group $ 482,899 $ 1,311,961 $ 248,244 $ 13,280 $ 2,056,384 HomeAdvisor 53,930 150,451 600 3,472 208,453 Video 126,034 25,239 1,800 6,687 159,760 Applications 97,899 447,242 60,600 3,392 609,133 Publishing 464,233 — 15,005 18,036 497,274 Other 28,076 7,663 11,180 — 46,919 Corporate (a) 1,093,237 — — — 1,093,237 Total $ 2,346,308 $ 1,942,556 $ 337,429 $ 44,867 $ 4,671,160 December 31, 2015 Segment Assets Goodwill Indefinite-Lived Definite-Lived Total Assets (In thousands) Match Group $ 329,269 $ 1,293,109 $ 243,697 $ 32,711 $ 1,898,786 HomeAdvisor 32,112 150,251 600 5,727 188,690 Video 90,671 15,590 1,800 3,343 111,404 Applications 108,997 447,242 60,600 7,964 624,803 Publishing 390,951 277,192 59,805 7,849 735,797 Other 64,550 61,980 13,635 3,097 143,262 Corporate (a) 1,485,949 — — — 1,485,949 Total $ 2,502,499 $ 2,245,364 $ 380,137 $ 60,691 $ 5,188,691 ________________________ (a) Corporate assets consist primarily of cash and cash equivalents, marketable securities and IAC's headquarters building.

CONSOLIDATED FINANCIAL STATEM33

CONSOLIDATED FINANCIAL STATEMENT DETAILS (Tables)	9 Months Ended
	Sep. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Other Income, Net	Other income, net consists of: Three Months Ended September 30, Nine Months Ended September 30, 2016 2015 2016 2015 (In thousands) Foreign currency exchange gains $ 10,898 $ 314 $ 24,037 $ 4,851 Gains on sale of businesses and investments, net 279 379 13,416 (a) 523 Interest income 1,051 990 3,813 3,463 Gain on real estate transaction — 33,586 — 33,586 Loss on partial extinguishment of Match Group Term Loan — — (11,056 ) — Impairment on long-term investments (2,192 ) (804 ) (4,894 ) (1,304 ) Loss on redemption and repurchase of IAC Senior Notes (69 ) — (3,182 ) — Other 1,733 (67 ) (1,729 ) (1,371 ) Total $ 11,700 $ 34,398 $ 20,405 $ 39,748 ________________________ (a) Includes a gain of $12.0 million related to PriceRunner, which was sold on March 18, 2016, and a loss of $3.8 million related to ASKfm, which was sold on June 30, 2016. PriceRunner's full year 2015 revenue, operating income and Adjusted EBITDA were $32.3 million , $9.7 million and $13.0 million , respectively. Included in PriceRunner's operating income were $0.4 million of depreciation and $2.9 million of amortization of intangibles. ASKfm's full year 2015 revenue, operating loss and Adjusted EBITDA loss were $10.9 million , $9.1 million and $6.1 million , respectively. Included in ASKfm's operating loss were $2.0 million of amortization of intangibles and $1.1 million of depreciation.

GUARANTOR AND NON-GUARANTOR F34

GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION (Tables)	9 Months Ended
	Sep. 30, 2016
Guarantor and Nonguarantor Financial Statements [Abstract]
Schedule of Condensed Balance Sheet	Balance sheet at September 30, 2016: IAC Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations IAC Consolidated (In thousands) Cash and cash equivalents $ 521,042 $ — $ 668,742 $ — $ 1,189,784 Marketable securities 177,862 — — — 177,862 Accounts receivable, net — 89,703 109,625 — 199,328 Other current assets 82,397 44,116 106,043 — 232,556 Intercompany receivables — 683,232 1,048,330 (1,731,562 ) — Property and equipment, net 4,733 191,689 120,855 — 317,277 Goodwill — 529,403 1,413,153 — 1,942,556 Intangible assets, net — 100,634 281,662 — 382,296 Investment in subsidiaries 3,547,903 574,711 — (4,122,614 ) — Other non-current assets 51,325 103,727 185,497 (111,048 ) 229,501 Total assets $ 4,385,262 $ 2,317,215 $ 3,933,907 $ (5,965,224 ) $ 4,671,160 Accounts payable, trade $ 2,737 $ 38,397 $ 31,134 $ — $ 72,268 Other current liabilities 34,583 114,630 481,108 — 630,321 Long-term debt, net of current portion 425,739 — 1,215,546 — 1,641,285 Income taxes payable 109 3,381 32,310 — 35,800 Intercompany liabilities 1,731,562 — — (1,731,562 ) — Other long-term liabilities 326,666 19,138 55,371 (111,048 ) 290,127 Redeemable noncontrolling interests — — 31,160 — 31,160 IAC shareholders' equity 1,863,866 2,141,669 1,980,945 (4,122,614 ) 1,863,866 Noncontrolling interests — — 106,333 — 106,333 Total liabilities and shareholders' equity $ 4,385,262 $ 2,317,215 $ 3,933,907 $ (5,965,224 ) $ 4,671,160 Balance sheet at December 31, 2015: IAC Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations IAC Consolidated (In thousands) Cash and cash equivalents $ 1,073,053 $ — $ 408,394 $ — $ 1,481,447 Marketable securities 27,578 — 11,622 — 39,200 Accounts receivable, net 33 115,280 134,764 — 250,077 Other current assets 30,813 46,128 97,345 — 174,286 Intercompany receivables — 637,324 963,146 (1,600,470 ) — Property and equipment, net 4,432 198,890 99,495 — 302,817 Goodwill — 776,569 1,468,795 — 2,245,364 Intangible assets, net — 135,817 305,011 — 440,828 Investment in subsidiaries 3,128,765 466,601 — (3,595,366 ) — Other non-current assets 84,368 11,258 174,038 (14,992 ) 254,672 Total assets $ 4,349,042 $ 2,387,867 $ 3,662,610 $ (5,210,828 ) $ 5,188,691 Current portion of long-term debt $ — $ — $ 40,000 $ — $ 40,000 Accounts payable, trade 4,711 42,104 40,068 — 86,883 Other current liabilities 62,833 140,077 438,753 — 641,663 Long-term debt, net of current portion 550,083 — 1,176,871 — 1,726,954 Income taxes payable 152 3,435 30,105 — 33,692 Intercompany liabilities 1,600,470 — — (1,600,470 ) — Other long-term liabilities 326,267 18,160 83,848 (14,992 ) 413,283 Redeemable noncontrolling interests — — 30,391 — 30,391 IAC shareholders' equity 1,804,526 2,184,091 1,411,275 (3,595,366 ) 1,804,526 Noncontrolling interests — — 411,299 — 411,299 Total liabilities and shareholders' equity $ 4,349,042 $ 2,387,867 $ 3,662,610 $ (5,210,828 ) $ 5,188,691
Schedule of Condensed Income Statement	Statement of operations for the three months ended September 30, 2016: IAC Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations IAC Consolidated (In thousands) Revenue $ — $ 320,860 $ 446,691 $ (3,449 ) $ 764,102 Operating costs and expenses: Cost of revenue (exclusive of depreciation shown separately below) 219 64,470 113,420 1,022 179,131 Selling and marketing expense 546 160,370 136,053 (4,576 ) 292,393 General and administrative expense 22,375 40,436 65,913 105 128,829 Product development expense 1,009 19,661 25,277 — 45,947 Depreciation 422 7,693 9,836 — 17,951 Amortization of intangibles — 6,100 8,167 — 14,267 Total operating costs and expenses 24,571 298,730 358,666 (3,449 ) 678,518 Operating (loss) income (24,571 ) 22,130 88,025 — 85,584 Equity in earnings (losses) of unconsolidated affiliates 71,553 (22,569 ) — (48,984 ) — Interest expense (6,362 ) — (20,756 ) — (27,118 ) Other (expense) income, net (6,334 ) 4,948 13,086 — 11,700 Earnings from continuing operations before income taxes 34,286 4,509 80,355 (48,984 ) 70,166 Income tax benefit (provision) 8,876 (10,104 ) (16,598 ) — (17,826 ) Earnings (loss) from continuing operations 43,162 (5,595 ) 63,757 (48,984 ) 52,340 Earnings from discontinued operations, net of tax — — — — — Net earnings (loss) 43,162 (5,595 ) 63,757 (48,984 ) 52,340 Net earnings attributable to noncontrolling interests — — (9,178 ) — (9,178 ) Net earnings (loss) attributable to IAC shareholders $ 43,162 $ (5,595 ) $ 54,579 $ (48,984 ) $ 43,162 Comprehensive income (loss) attributable to IAC shareholders $ 37,885 $ (5,551 ) $ 49,708 $ (44,157 ) $ 37,885 Statement of operations for the three months ended September 30, 2015: IAC Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations IAC Consolidated (In thousands) Revenue $ — $ 410,048 $ 430,921 $ (2,408 ) $ 838,561 Operating costs and expenses: Cost of revenue (exclusive of depreciation shown separately below) 307 77,080 122,256 (266 ) 199,377 Selling and marketing expense 1,250 218,693 125,318 (2,151 ) 343,110 General and administrative expense 37,186 42,830 54,097 9 134,122 Product development expense 2,408 20,682 23,769 — 46,859 Depreciation 613 6,973 8,039 — 15,625 Amortization of intangibles — 4,202 8,136 — 12,338 Total operating costs and expenses 41,764 370,460 341,615 (2,408 ) 751,431 Operating (loss) income (41,764 ) 39,588 89,306 — 87,130 Equity in earnings of unconsolidated affiliates 90,703 26,515 — (117,218 ) — Interest expense (12,995 ) (2,929 ) (68 ) — (15,992 ) Other income, net 24,590 1,049 8,759 — 34,398 Earnings from continuing operations before income taxes 60,534 64,223 97,997 (117,218 ) 105,536 Income tax benefit (provision) 5,060 (13,779 ) (31,791 ) — (40,510 ) Earnings from continuing operations 65,594 50,444 66,206 (117,218 ) 65,026 Earnings (loss) from discontinued operations, net of tax 17 — (1 ) 1 17 Net earnings 65,611 50,444 66,205 (117,217 ) 65,043 Net loss attributable to noncontrolling interests — — 568 — 568 Net earnings attributable to IAC shareholders $ 65,611 $ 50,444 $ 66,773 $ (117,217 ) $ 65,611 Comprehensive income attributable to IAC shareholders $ 51,418 $ 51,180 $ 56,972 $ (108,152 ) $ 51,418 Statement of operations for the nine months ended September 30, 2016: IAC Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations IAC Consolidated (In thousands) Revenue $ — $ 1,028,339 $ 1,310,593 $ (10,212 ) $ 2,328,720 Operating costs and expenses: Cost of revenue (exclusive of depreciation shown separately below) 811 206,661 336,011 (221 ) 543,262 Selling and marketing expense 2,306 531,976 446,089 (10,112 ) 970,259 General and administrative expense 66,208 124,150 226,727 121 417,206 Product development expense 4,127 64,177 83,384 — 151,688 Depreciation 1,274 21,881 28,166 — 51,321 Amortization of intangibles — 35,183 29,879 — 65,062 Goodwill impairment — 253,245 22,122 — 275,367 Total operating costs and expenses 74,726 1,237,273 1,172,378 (10,212 ) 2,474,165 Operating (loss) income (74,726 ) (208,934 ) 138,215 — (145,445 ) Equity in losses of unconsolidated affiliates (45,114 ) (33,530 ) — 78,644 — Interest expense (20,776 ) — (61,846 ) — (82,622 ) Other (expense) income, net (35,306 ) 10,926 44,785 — 20,405 (Loss) earnings from continuing operations before income taxes (175,922 ) (231,538 ) 121,154 78,644 (207,662 ) Income tax benefit (provision) 32,591 70,073 (25,270 ) — 77,394 (Loss) earnings from continuing operations (143,331 ) (161,465 ) 95,884 78,644 (130,268 ) Earnings from discontinued operations, net of tax — — — — — Net (loss) earnings (143,331 ) (161,465 ) 95,884 78,644 (130,268 ) Net earnings attributable to noncontrolling interests — — (13,063 ) — (13,063 ) Net (loss) earnings attributable to IAC shareholders $ (143,331 ) $ (161,465 ) $ 82,821 $ 78,644 $ (143,331 ) Comprehensive (loss) income attributable to IAC shareholders $ (135,043 ) $ (142,528 ) $ 87,367 $ 55,161 $ (135,043 ) Statement of operations for the nine months ended September 30, 2015: IAC Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations IAC Consolidated (In thousands) Revenue $ — $ 1,222,403 $ 1,167,429 $ (7,627 ) $ 2,382,205 Operating costs and expenses: Cost of revenue (exclusive of depreciation shown separately below) 846 243,867 320,070 (706 ) 564,077 Selling and marketing expense 3,315 636,849 397,082 (6,944 ) 1,030,302 General and administrative expense 95,192 116,913 166,137 23 378,265 Product development expense 6,915 62,254 69,377 — 138,546 Depreciation 1,440 20,353 24,900 — 46,693 Amortization of intangibles — 12,565 26,739 — 39,304 Total operating costs and expenses 107,708 1,092,801 1,004,305 (7,627 ) 2,197,187 Operating (loss) income (107,708 ) 129,602 163,124 — 185,018 Equity in earnings of unconsolidated affiliates 228,634 29,383 — (258,017 ) — Interest expense (38,977 ) (6,127 ) (166 ) — (45,270 ) Other income, net 7,731 26,682 5,335 — 39,748 Earnings from continuing operations before income taxes 89,680 179,540 168,293 (258,017 ) 179,496 Income tax benefit (provision) 61,652 (58,154 ) (38,220 ) — (34,722 ) Earnings from continuing operations 151,332 121,386 130,073 (258,017 ) 144,774 (Loss) earnings from discontinued operations, net of tax (11 ) — 2 (2 ) (11 ) Net earnings 151,321 121,386 130,075 (258,019 ) 144,763 Net loss attributable to noncontrolling interests — — 6,558 — 6,558 Net earnings attributable to IAC shareholders $ 151,321 $ 121,386 $ 136,633 $ (258,019 ) $ 151,321 Comprehensive income attributable to IAC shareholders $ 94,533 $ 117,637 $ 79,144 $ (196,781 ) $ 94,533
Schedule of Condensed Cash Flow Statement	Statement of cash flows for the nine months ended September 30, 2016: IAC Guarantor Subsidiaries Non-Guarantor Subsidiaries IAC Consolidated (In thousands) Net cash (used in) provided by operating activities attributable to continuing operations $ (77,595 ) $ 130,121 $ 109,056 $ 161,582 Cash flows from investing activities attributable to continuing operations: Acquisitions, net of cash acquired — — (2,524 ) (2,524 ) Capital expenditures (343 ) (16,134 ) (46,262 ) (62,739 ) Investments in time deposits — — (87,500 ) (87,500 ) Proceeds from maturities of time deposits — — 87,500 87,500 Proceeds from maturities and sales of marketable debt securities 79,210 — — 79,210 Purchases of marketable debt securities (229,246 ) — — (229,246 ) Purchases of investments — — (7,211 ) (7,211 ) Net proceeds from the sale of businesses and investments 15,401 1,779 93,356 110,536 Other, net — 158 5,404 5,562 Net cash (used in) provided by investing activities attributable to continuing operations (134,978 ) (14,197 ) 42,763 (106,412 ) Cash flows from financing activities attributable to continuing operations: Purchase of treasury stock (247,256 ) — — (247,256 ) Proceeds from Match Group 2016 Senior Notes offering — — 400,000 400,000 Principal payments on Match Group Term Loan — — (410,000 ) (410,000 ) Debt issuance costs — — (5,048 ) (5,048 ) Redemption and repurchase of Senior Notes (126,271 ) — — (126,271 ) Issuance of IAC common stock pursuant to stock-based awards, net of withholding taxes (7,148 ) — — (7,148 ) Issuance of Match Group common stock pursuant to stock-based awards, net of withholding taxes — — 467 467 Excess tax benefits from stock-based awards 17,202 — 25,929 43,131 Purchase of noncontrolling interests (1,400 ) — (1,129 ) (2,529 ) Acquisition-related contingent consideration payments — (351 ) (1,829 ) (2,180 ) Decrease in restricted cash related to bond redemptions 20,000 — — 20,000 Intercompany 5,435 (115,573 ) 110,138 — Other, net — — (766 ) (766 ) Net cash (used in) provided by financing activities attributable to continuing operations (339,438 ) (115,924 ) 117,762 (337,600 ) Total cash (used in) provided by continuing operations (552,011 ) — 269,581 (282,430 ) Effect of exchange rate changes on cash and cash equivalents — — (9,233 ) (9,233 ) Net (decrease) increase in cash and cash equivalents (552,011 ) — 260,348 (291,663 ) Cash and cash equivalents at beginning of period 1,073,053 — 408,394 1,481,447 Cash and cash equivalents at end of period $ 521,042 $ — $ 668,742 $ 1,189,784 Statement of cash flows for the nine months ended September 30, 2015: IAC Guarantor Subsidiaries Non-Guarantor Subsidiaries IAC Consolidated (In thousands) Net cash (used in) provided by operating activities attributable to continuing operations $ (114,559 ) $ 151,626 $ 147,040 $ 184,107 Cash flows from investing activities attributable to continuing operations: Acquisitions, net of cash acquired — (2,574 ) (40,712 ) (43,286 ) Capital expenditures (1,051 ) (16,978 ) (26,529 ) (44,558 ) Proceeds from maturities and sales of marketable debt securities 192,928 — — 192,928 Purchases of marketable debt securities (93,134 ) — — (93,134 ) Purchases of investments — — (25,073 ) (25,073 ) Net proceeds from the sale of businesses and investments 1,277 — 7,274 8,551 Other, net 3,613 48 (7,756 ) (4,095 ) Net cash provided by (used in) investing activities attributable to continuing operations 103,633 (19,504 ) (92,796 ) (8,667 ) Cash flows from financing activities attributable to continuing operations: Purchase of treasury stock (200,000 ) — — (200,000 ) Principal payment on Liberty Bonds — (80,000 ) — (80,000 ) Dividends (84,947 ) — — (84,947 ) Issuance of IAC common stock pursuant to stock-based awards, net of withholding taxes (40,197 ) — — (40,197 ) Excess tax benefits from stock-based awards 17,862 — 31,285 49,147 Purchase of noncontrolling interests — — (29,899 ) (29,899 ) Acquisition-related contingent consideration payments — (202 ) (5,510 ) (5,712 ) Intercompany (86,407 ) (51,920 ) 138,327 — Other, net 166 — 346 512 Net cash (used in) provided by financing activities attributable to continuing operations (393,523 ) (132,122 ) 134,549 (391,096 ) Total cash (used in) provided by continuing operations (404,449 ) — 188,793 (215,656 ) Total cash (used in) provided by discontinued operations (192 ) — 2 (190 ) Effect of exchange rate changes on cash and cash equivalents — — (8,111 ) (8,111 ) Net (decrease) increase in cash and cash equivalents (404,641 ) — 180,684 (223,957 ) Cash and cash equivalents at beginning of period 762,231 — 228,174 990,405 Cash and cash equivalents at end of period $ 357,590 $ — $ 408,858 $ 766,448

THE COMPANY AND SUMMARY OF SI35

THE COMPANY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Revenue from major customers
Revenue	$ 764,102	$ 838,561	$ 2,328,720	$ 2,382,205
Accounts receivable, net	199,328		199,328		$ 250,077
Accounting Standards Update 2015-03 | Other non-current assets
Revenue from major customers
Increase (decrease) in debt issuance costs from reclassification					(21,300)
Accounting Standards Update 2015-03 | Long-term debt
Revenue from major customers
Increase (decrease) in debt issuance costs from reclassification					21,300
Operating segments | Publishing
Revenue from major customers
Revenue	74,902	178,701	326,195	512,173
Operating segments | Applications
Revenue from major customers
Revenue	142,782	193,278	445,735	581,546
Google Inc.
Revenue from major customers
Revenue	172,000	$ 332,000	638,200	$ 979,800
Accounts receivable, net	$ 59,200		$ 59,200		$ 97,200
Google Inc. | Revenue | Operating segments | Customer concentration risk | Publishing
Revenue from major customers
Percentage of concentration risk	66.00%	85.00%	76.00%	84.00%
Google Inc. | Revenue | Operating segments | Customer concentration risk | Applications
Revenue from major customers
Percentage of concentration risk	85.00%	93.00%	87.00%	94.00%

THE COMPANY AND SUMMARY OF SI36

THE COMPANY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Change in the Company's Reported Results Assuming Adoption of ASU 2016-09 (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Pro forma results assuming ASU 2016-09 had been in effect on January 1, 2016
Net loss	$ 52,340	$ 65,043	$ (130,268)	$ 144,763
Net earnings attributable to noncontrolling interests	9,178	(568)	13,063	(6,558)
Net earnings (loss) attributable to IAC shareholders	$ 43,162	$ 65,611	(143,331)	151,321
Cash flows provided by operating activities attributable to continuing operations			161,582	184,107
Cash flows used in financing activities attributable to continuing operations			$ (337,600)	$ (391,096)
Basic loss per share from continuing operations (in dollars per share)	$ 0.54	$ 0.79	$ (1.78)	$ 1.82
Fully diluted loss per share from continuing operations (in dollars per share)	$ 0.49	$ 0.74	$ (1.78)	$ 1.71
ASU 2016-09 | Pro Forma
Pro forma results assuming ASU 2016-09 had been in effect on January 1, 2016
Net loss			$ (85,500)
Net earnings attributable to noncontrolling interests			13,063
Net earnings (loss) attributable to IAC shareholders			(98,563)
Cash flows provided by operating activities attributable to continuing operations			204,713
Cash flows used in financing activities attributable to continuing operations			$ (380,731)
Basic loss per share from continuing operations (in dollars per share)			$ (1.23)
Fully diluted loss per share from continuing operations (in dollars per share)			$ (1.23)

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Income tax provision (benefit)	$ 17,826	$ 40,510	$ (77,394)	$ 34,722
Effective tax rate (as a percent)	25.00%	38.00%	37.00%	19.00%
Federal statutory rate (as a percent)	35.00%	35.00%	35.00%	35.00%
Accrued interest on unrecognized tax benefits	$ 2,800		$ 2,800		$ 2,500
Accrued penalties on unrecognized tax benefits	1,800		1,800		2,200
Total unrecognized tax benefits including interest	41,300		41,300		43,400
Unrecognized tax benefit, if recognized would reduce income tax expense for continuing operations	38,200		38,200		$ 41,000
Decrease in unrecognized tax benefit	14,400		14,400
Change in unrecognized tax benefit which would reduce the income tax provision for continuing operations	$ 14,000		$ 14,000

BUSINESS COMBINATION (Details)

BUSINESS COMBINATION (Details) - PlentyOfFish - USD ($) $ in Millions	Oct. 28, 2015	Jun. 30, 2016
Business Acquisition [Line Items]
Cash acquisition price	$ 574.1
Working capital adjustment		$ 0.9

BUSINESS COMBINATION - ESTIMATE

BUSINESS COMBINATION - ESTIMATED FAIR VALUE OF ASSETS ACQUIRED AND LIABILITIES ASSUMED (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015	Oct. 28, 2015
Business Acquisition [Line Items]
Goodwill	$ 1,942,556	$ 2,245,364
PlentyOfFish
Business Acquisition [Line Items]
Cash and cash equivalents			$ 4,626
Other current assets			4,460
Computer and other equipment			2,990
Goodwill			488,644
Intangible assets			84,100
Other non-current assets			1,073
Total assets			585,893
Current liabilities			(6,418)
Other long-term liabilities			(5,325)
Net assets acquired			$ 574,150

BUSINESS COMBINATION - INTANGIB

BUSINESS COMBINATION - INTANGIBLE ASSETS ACQUIRED AS PART OF BUSINESS COMBINATION (Details) $ in Thousands	Oct. 28, 2015USD ($)
Customer relationships | Maximum
Business Acquisition [Line Items]
Estimated weighted-average useful life (in years)	1 year
New registrants | Maximum
Business Acquisition [Line Items]
Estimated weighted-average useful life (in years)	1 year
Non-compete agreement
Business Acquisition [Line Items]
Estimated weighted-average useful life (in years)	5 years
Developed technology
Business Acquisition [Line Items]
Estimated weighted-average useful life (in years)	2 years
PlentyOfFish
Business Acquisition [Line Items]
Indefinite-lived trade name	$ 66,300
Total intangible assets acquired	84,100
PlentyOfFish | Customer relationships
Business Acquisition [Line Items]
Finite-lived intangible assets	10,100
PlentyOfFish | New registrants
Business Acquisition [Line Items]
Finite-lived intangible assets	3,100
PlentyOfFish | Non-compete agreement
Business Acquisition [Line Items]
Finite-lived intangible assets	3,000
PlentyOfFish | Developed technology
Business Acquisition [Line Items]
Finite-lived intangible assets	$ 1,600

BUSINESS COMBINATION - SCHEDULE

BUSINESS COMBINATION - SCHEDULE OF PRO FORMA FINANCIAL INFORMATION (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Decrease to revenue related to write-off of deferred revenue	$ (764,102)	$ (838,561)	$ (2,328,720)	$ (2,382,205)
Increase in amortization of intangible assets	$ 14,267	12,338	$ 65,062	39,304
Revenue		860,320		2,435,475
Net earnings attributable to IAC shareholders		$ 70,803		$ 160,750
Basic earnings per share attributable to IAC shareholders (in dollars per share)		$ 0.85		$ 1.94
Diluted earnings per share attributable to IAC shareholders (in dollars per share)		$ 0.80		$ 1.82
Acquisition-related Costs
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Decrease to revenue related to write-off of deferred revenue		$ 600		$ 9,000
Increase in amortization of intangible assets		$ 3,700		$ 12,700

GOODWILL AND INTANGIBLE ASSET42

GOODWILL AND INTANGIBLE ASSETS - SCHEDULE OF GOODWILL AND INTANGIBLE ASSETS, NET (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	$ 1,942,556	$ 2,245,364
Intangible assets with indefinite lives	337,429	380,137
Intangible assets with definite lives, net	44,867	60,691
Total goodwill and intangible assets, net	$ 2,324,852	$ 2,686,192

GOODWILL AND INTANGIBLE ASSET43

GOODWILL AND INTANGIBLE ASSETS - SCHEDULE OF GOODWILL BY REPORTABLE SEGMENT (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Goodwill
Balance at the beginning of the period				$ 2,245,364
Impairment	$ 0	$ (275,400)	$ 0	(275,367)	$ 0
Balance at the end of the period	1,942,556			1,942,556
Operating segments
Goodwill
Balance at the beginning of the period				2,245,364
Additions				10,252
Deductions				(60,068)
Impairment				(275,367)
Foreign Exchange Translation				22,375
Balance at the end of the period	1,942,556			1,942,556
Operating segments | Match Group
Goodwill
Balance at the beginning of the period				1,293,109
Additions				603
Deductions				(2,983)
Impairment				0
Foreign Exchange Translation				21,232
Balance at the end of the period	1,311,961			1,311,961
Operating segments | HomeAdvisor
Goodwill
Balance at the beginning of the period				150,251
Additions				0
Deductions				0
Impairment				0
Foreign Exchange Translation				200
Balance at the end of the period	150,451			150,451
Operating segments | Video
Goodwill
Balance at the beginning of the period				15,590
Additions				9,649
Deductions				0
Impairment				0
Foreign Exchange Translation				0
Balance at the end of the period	25,239			25,239
Operating segments | Applications
Goodwill
Balance at the beginning of the period				447,242
Additions				0
Deductions				0
Impairment				0
Foreign Exchange Translation				0
Balance at the end of the period	447,242			447,242
Operating segments | Publishing
Goodwill
Balance at the beginning of the period				277,192
Additions				0
Deductions				(1,968)
Impairment				(275,367)
Foreign Exchange Translation				143
Balance at the end of the period	0			0
Operating segments | Other
Goodwill
Balance at the beginning of the period				61,980
Additions				0
Deductions				(55,117)
Impairment				0
Foreign Exchange Translation				800
Balance at the end of the period	$ 7,663			$ 7,663

GOODWILL AND INTANGIBLE ASSET44

GOODWILL AND INTANGIBLE ASSETS (Details) - USD ($)	3 Months Ended			9 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Goodwill [Line Items]
Goodwill impairment	$ 0	$ 275,400,000	$ 0	$ 275,367,000	$ 0
Trade names
Goodwill [Line Items]
Impairment charge on certain indefinite-lived intangible assets		$ 11,600,000
Trade names | Minimum
Goodwill [Line Items]
Royalty rates		2.00%
Trade names | Maximum
Goodwill [Line Items]
Royalty rates		6.00%
Publishing
Goodwill [Line Items]
Accumulated goodwill impairment loss	598,000,000			598,000,000
Fair value of goodwill		$ 0
Applications
Goodwill [Line Items]
Accumulated goodwill impairment loss	529,100,000			529,100,000
Video | Connected Ventures
Goodwill [Line Items]
Accumulated goodwill impairment loss	11,600,000			11,600,000
Other | ShoeBuy
Goodwill [Line Items]
Accumulated goodwill impairment loss	$ 42,100,000			$ 42,100,000

GOODWILL AND INTANGIBLE ASSET45

GOODWILL AND INTANGIBLE ASSETS - SCHEDULE OF INTANGIBLE ASSETS WITH DEFINITE LIVES (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2016	Dec. 31, 2015
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 219,274	$ 194,237
Accumulated Amortization	(174,407)	(133,546)
Total	$ 44,867	$ 60,691
Weighted-Average Useful Life (Years)	3 years 4 months 12 days	3 years 3 months 18 days
Trade names
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 65,107	$ 32,123
Accumulated Amortization	(47,093)	(26,268)
Total	$ 18,014	$ 5,855
Weighted-Average Useful Life (Years)	3 years 2 months 12 days	2 years 6 months
Content
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 62,082	$ 62,082
Accumulated Amortization	(55,374)	(48,937)
Total	$ 6,708	$ 13,145
Weighted-Average Useful Life (Years)	4 years 1 month 12 days	4 years 1 month 6 days
Technology
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 56,109	$ 55,487
Accumulated Amortization	(41,974)	(37,012)
Total	$ 14,135	$ 18,475
Weighted-Average Useful Life (Years)	3 years 3 months 12 days	3 years 2 months 12 days
Customer lists
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 28,470	$ 28,836
Accumulated Amortization	(26,050)	(13,078)
Total	$ 2,420	$ 15,758
Weighted-Average Useful Life (Years)	2 years 2 months 12 days	2 years 1 month 6 days
Advertiser and supplier relationships and other
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 7,506	$ 15,709
Accumulated Amortization	(3,916)	(8,251)
Total	$ 3,590	$ 7,458
Weighted-Average Useful Life (Years)	4 years	4 years 2 months 12 days

GOODWILL AND INTANGIBLE ASSET46

GOODWILL AND INTANGIBLE ASSETS - SCHEDULE OF EXPECTED AMORTIZATION OF INTANGIBLE ASSETS (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
2,017	$ 22,800
2,018	12,527
2,019	6,310
2,020	3,180
2,021	50
Total	$ 44,867	$ 60,691

MARKETABLE SECURITIES - SCHEDUL

MARKETABLE SECURITIES - SCHEDULE OF CURRENT AVAILABLE-FOR-SALE MARKETABLE SECURITIES (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	$ 177,831	$ 36,424
Gross Unrealized Gains	39	2,963
Gross Unrealized Losses	(8)	(187)
Fair Value	177,862	39,200
Corporate debt securities
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	15,408	27,765
Gross Unrealized Gains	2	0
Gross Unrealized Losses	(8)	(187)
Fair Value	15,402	27,578
Treasury discount notes
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	162,423
Gross Unrealized Gains	37
Gross Unrealized Losses	0
Fair Value	162,460
Total debt securities
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	177,831
Gross Unrealized Gains	39
Gross Unrealized Losses	(8)
Fair Value	$ 177,862
Equity security
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost		8,659
Gross Unrealized Gains		2,963
Gross Unrealized Losses		0
Fair Value		$ 11,622

MARKETABLE SECURITIES (Details)

MARKETABLE SECURITIES (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Marketable Securities [Abstract]
Gross realized losses	$ 0	$ 0	$ 0	$ 0
Aggregate fair value of available-for-sale securities with unrealized losses	$ 7,600,000		$ 7,600,000

MARKETABLE SECURITIES - SCHED49

MARKETABLE SECURITIES - SCHEDULE OF CONTRACTUAL MATURITIES OF DEBT SECURITIES CLASSIFIED AS CURRENT AVAILABLE-FOR-SALE (Details 2) $ in Thousands	Sep. 30, 2016USD ($)
Amortized Cost
Due in one year or less	$ 177,831
Total	177,831
Fair Value
Due in one year or less	177,862
Total	$ 177,862

MARKETABLE SECURITIES - SCHED50

MARKETABLE SECURITIES - SCHEDULE OF PROCEEDS FROM MATURITIES AND SALES OF CURRENT AVAILABLE-FOR-SALE-MARKETABLE SECURITIES (Details 3) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Marketable Securities [Abstract]
Proceeds from maturities and sales of available-for-sale marketable securities	$ 52,110	$ 178,315	$ 106,326	$ 192,928
Gross realized gains	$ 412	$ 17	$ 3,537	$ 22

FAIR VALUE MEASUREMENTS AND F51

FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS - SCHEDULE OF ASSETS AND LIABILITIES MEASURED AT FAIR VALUE ON A RECURRING BASIS (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Assets:
Marketable securities	$ 177,862	$ 39,200
Fair value on a recurring basis
Assets:
Total Assets	934,820	1,080,096
Liabilities:
Contingent consideration arrangements	(43,352)	(33,873)
Fair value on a recurring basis | Money market funds
Assets:
Cash equivalents	582,508	601,848
Fair value on a recurring basis | Time deposits
Assets:
Cash equivalents	75,000	125,038
Fair value on a recurring basis | Treasury discount notes
Assets:
Cash equivalents	12,497
Marketable securities	162,460
Fair value on a recurring basis | Commercial paper
Assets:
Cash equivalents	86,953	302,418
Fair value on a recurring basis | Corporate debt securities
Assets:
Marketable securities	15,402	27,578
Fair value on a recurring basis | Equity security
Assets:
Marketable securities		11,622
Long-term investments		7,542
Fair value on a recurring basis | Auction rate security
Assets:
Long-term investments		4,050
Fair value on a recurring basis | Quoted Market Prices in Active Markets for Identical Assets (Level 1)
Assets:
Total Assets	757,465	621,012
Liabilities:
Contingent consideration arrangements	0	0
Fair value on a recurring basis | Quoted Market Prices in Active Markets for Identical Assets (Level 1) | Money market funds
Assets:
Cash equivalents	582,508	601,848
Fair value on a recurring basis | Quoted Market Prices in Active Markets for Identical Assets (Level 1) | Time deposits
Assets:
Cash equivalents	0	0
Fair value on a recurring basis | Quoted Market Prices in Active Markets for Identical Assets (Level 1) | Treasury discount notes
Assets:
Cash equivalents	12,497
Marketable securities	162,460
Fair value on a recurring basis | Quoted Market Prices in Active Markets for Identical Assets (Level 1) | Commercial paper
Assets:
Cash equivalents	0	0
Fair value on a recurring basis | Quoted Market Prices in Active Markets for Identical Assets (Level 1) | Corporate debt securities
Assets:
Marketable securities	0	0
Fair value on a recurring basis | Quoted Market Prices in Active Markets for Identical Assets (Level 1) | Equity security
Assets:
Marketable securities		11,622
Long-term investments		7,542
Fair value on a recurring basis | Quoted Market Prices in Active Markets for Identical Assets (Level 1) | Auction rate security
Assets:
Long-term investments		0
Fair value on a recurring basis | Significant Other Observable Inputs (Level 2)
Assets:
Total Assets	177,355	455,034
Liabilities:
Contingent consideration arrangements	0	0
Fair value on a recurring basis | Significant Other Observable Inputs (Level 2) | Money market funds
Assets:
Cash equivalents	0	0
Fair value on a recurring basis | Significant Other Observable Inputs (Level 2) | Time deposits
Assets:
Cash equivalents	75,000	125,038
Fair value on a recurring basis | Significant Other Observable Inputs (Level 2) | Treasury discount notes
Assets:
Cash equivalents	0
Marketable securities	0
Fair value on a recurring basis | Significant Other Observable Inputs (Level 2) | Commercial paper
Assets:
Cash equivalents	86,953	302,418
Fair value on a recurring basis | Significant Other Observable Inputs (Level 2) | Corporate debt securities
Assets:
Marketable securities	15,402	27,578
Fair value on a recurring basis | Significant Other Observable Inputs (Level 2) | Equity security
Assets:
Marketable securities		0
Long-term investments		0
Fair value on a recurring basis | Significant Other Observable Inputs (Level 2) | Auction rate security
Assets:
Long-term investments		0
Fair value on a recurring basis | Significant Unobservable Inputs (Level 3)
Assets:
Total Assets	0	4,050
Liabilities:
Contingent consideration arrangements	(43,352)	(33,873)
Fair value on a recurring basis | Significant Unobservable Inputs (Level 3) | Money market funds
Assets:
Cash equivalents	0	0
Fair value on a recurring basis | Significant Unobservable Inputs (Level 3) | Time deposits
Assets:
Cash equivalents	0	0
Fair value on a recurring basis | Significant Unobservable Inputs (Level 3) | Treasury discount notes
Assets:
Cash equivalents	0
Marketable securities	0
Fair value on a recurring basis | Significant Unobservable Inputs (Level 3) | Commercial paper
Assets:
Cash equivalents	0	0
Fair value on a recurring basis | Significant Unobservable Inputs (Level 3) | Corporate debt securities
Assets:
Marketable securities	$ 0	0
Fair value on a recurring basis | Significant Unobservable Inputs (Level 3) | Equity security
Assets:
Marketable securities		0
Long-term investments		0
Fair value on a recurring basis | Significant Unobservable Inputs (Level 3) | Auction rate security
Assets:
Long-term investments		$ 4,050

FAIR VALUE MEASUREMENTS AND F52

FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS - SCHEDULE OF CHANGES IN LEVEL 3 ASSETS AND LIABILITIES MEASURED AT FAIR VALUE ON A RECURRING BASIS (Details 1) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Contingent Consideration Arrangements
Contingent Consideration Arrangements
Balance at beginning of period	$ (45,526)	$ (31,858)	$ (33,873)	$ (30,140)
Fair value adjustments	2,477	960	(7,993)	17,906
Foreign currency exchange gains			0	626
Included in other comprehensive loss	(333)	(579)	(5,614)	1,538
Fair value at date of acquisition			1,948	(27,112)
Settlements	30	7	2,180	5,712
Proceeds from sale			0	0
Balance at end of period	(43,352)	(31,470)	(43,352)	(31,470)
Auction rate security
Auction Rate Security
Balance at beginning of period		6,630	4,050	6,070
Fair value adjustments		0	0	0
Foreign currency exchange gains			0	0
Included in other comprehensive loss		(1,620)	5,950	(1,060)
Fair value at date of acquisition			0	0
Settlements		0	0	0
Proceeds from sale			(10,000)	0
Balance at end of period	$ 0	$ 5,010	$ 0	$ 5,010

FAIR VALUE MEASUREMENTS AND F53

FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS (Details) $ in Millions	Sep. 30, 2016USD ($)arrangement	Dec. 31, 2015USD ($)
Contingent Consideration Arrangements
Number of contingent consideration arrangements related to business acquisitions | arrangement	7
Contingent consideration, maximum amount at balance sheet date	$ 142.6
Contingent consideration, fair value at balance sheet date with a maximum limit	43.4
Contingent consideration, at fair value, current	43.2	$ 2.6
Contingent consideration, at fair value, noncurrent	0.2	31.2
Assets measured at fair value on a nonrecurring basis
Cost method investments	$ 116.3	114.5
Equity security
Marketable equity security
Cost basis		5
Gross unrealized gain		$ 2.6
Contingent Consideration Arrangements | Minimum
Contingent Consideration Arrangements
Contingent consideration, discount rates	12.00%	12.00%
Contingent Consideration Arrangements | Maximum
Contingent Consideration Arrangements
Contingent consideration, discount rates	25.00%	25.00%

FAIR VALUE MEASUREMENTS AND F54

FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS - CARRYING VALUE AND FAIR VALUE OF FINANCIAL INSTRUMENTS (Details 3) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Current portion of long-term debt | Carrying Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, fair value	$ 0	$ (40,000)
Current portion of long-term debt | Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, fair value	0	(39,850)
Long-term debt, net of current portion | Carrying Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, fair value	(1,641,285)	(1,726,954)
Long-term debt, net of current portion | Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, fair value	$ (1,741,800)	$ (1,761,601)

LONG-TERM DEBT - SCHEDULE OF LO

LONG-TERM DEBT - SCHEDULE OF LONG-TERM DEBT (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Less: Current maturities of long-term debt	$ 0	$ 40,000
Long-term debt, net of current portion	$ 1,641,285	$ 1,726,954
Senior Notes | 6.375% Senior Notes due June 1, 2024 (the 2016 Match Group Senior Notes); interest payable each June 1 and December 1, which commences December 1, 2016
Debt Instrument [Line Items]
Stated interest rate	6.375%
Senior Notes | 6.75% Senior Notes due December 15, 2022 (the 2015 Match Group Senior Notes); interest payable each June 15 and December 15, which commenced June 15, 2016
Debt Instrument [Line Items]
Stated interest rate	6.75%	6.75%
Senior Notes | 4.875% Senior Notes due November 30, 2018 (the 2013 Senior Notes); interest payable each May 30 and November 30, which commenced May 30, 2014
Debt Instrument [Line Items]
Stated interest rate	4.875%	4.875%
Senior Notes | 4.75% Senior Notes due December 15, 2022 (the 2012 Senior Notes); interest payable each June 15 and December 15, which commenced June 15, 2013
Debt Instrument [Line Items]
Stated interest rate	4.75%	4.75%
Match Group
Debt Instrument [Line Items]
Long-term debt	$ 1,235,172	$ 1,245,172
Less: Current maturities of long-term debt	0	40,000
Less: Unamortized original issue discount and original issue premium, net	5,100	11,691
Less: Unamortized debt issuance costs	14,526	16,610
Long-term debt, net of current portion	1,215,546	1,176,871
Match Group | Senior Notes | 6.375% Senior Notes due June 1, 2024 (the 2016 Match Group Senior Notes); interest payable each June 1 and December 1, which commences December 1, 2016
Debt Instrument [Line Items]
Long-term debt	400,000	0
Match Group | Senior Notes | 6.75% Senior Notes due December 15, 2022 (the 2015 Match Group Senior Notes); interest payable each June 15 and December 15, which commenced June 15, 2016
Debt Instrument [Line Items]
Long-term debt	445,172	445,172
Match Group | Term Loan | Match Group Term Loan due November 16, 2022
Debt Instrument [Line Items]
Long-term debt	$ 390,000	800,000
Number of days prior to maturity date	91 days
IAC
Debt Instrument [Line Items]
Long-term debt	$ 428,461	554,732
Less: Current maturities of long-term debt		0
Less: Unamortized debt issuance costs	2,722	4,649
Long-term debt, net of current portion	425,739	550,083
IAC | Senior Notes | 4.875% Senior Notes due November 30, 2018 (the 2013 Senior Notes); interest payable each May 30 and November 30, which commenced May 30, 2014
Debt Instrument [Line Items]
Long-term debt	390,214	500,000
IAC | Senior Notes | 4.75% Senior Notes due December 15, 2022 (the 2012 Senior Notes); interest payable each June 15 and December 15, which commenced June 15, 2013
Debt Instrument [Line Items]
Long-term debt	$ 38,247	$ 54,732

LONG-TERM DEBT (Details)

LONG-TERM DEBT (Details)	Jun. 01, 2016USD ($)	Mar. 31, 2016USD ($)	Nov. 16, 2015USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)	Dec. 31, 2015USD ($)
Debt Instrument [Line Items]
Repurchase and redemption of Senior Notes				$ 126,271,000	$ 0
IAC
Debt Instrument [Line Items]
Remaining principal balance				428,461,000		$ 554,732,000
Repurchase and redemption of Senior Notes				$ 126,271,000
6.375% Senior Notes due June 1, 2024 (the 2016 Match Group Senior Notes); interest payable each June 1 and December 1, which commences December 1, 2016 | Senior Notes | Match Group, Inc.
Debt Instrument [Line Items]
Debt instrument, face amount	$ 400,000,000
6.375% Senior Notes due June 1, 2024 (the 2016 Match Group Senior Notes); interest payable each June 1 and December 1, which commences December 1, 2016 | Senior Notes | Maximum
Debt Instrument [Line Items]
Maximum leverage ratio				5
6.75% Senior Notes due December 15, 2022 (the 2015 Match Group Senior Notes); interest payable each June 15 and December 15, which commenced June 15, 2016 | Senior Notes | Maximum
Debt Instrument [Line Items]
Maximum leverage ratio				5
Match Group Term Loan due November 16, 2022 | Term Loan | Revolving Credit Facility | Match Group, Inc.
Debt Instrument [Line Items]
Debt instrument, face amount			$ 800,000,000
Principal payment	$ 400,000,000	$ 10,000,000
Remaining principal balance				$ 390,000,000
Match Group Term Loan due November 16, 2022 | Term Loan | Revolving Credit Facility | Match Group, Inc. | Base Rate
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)			3.50%
Match Group Term Loan due November 16, 2022 | Term Loan | Revolving Credit Facility | Match Group, Inc. | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)			4.50%
Variable rate floor (as a percent)			1.00%
Match Group Credit Agreement | Revolving Credit Facility | Match Group, Inc.
Debt Instrument [Line Items]
Line of credit, maximum borrowing capacity				500,000,000
Line of credit, amount outstanding				$ 0		0
Annual commitment fee on undrawn funds, basis points				0.30%
Match Group Credit Agreement | Maximum | Revolving Credit Facility | Match Group, Inc.
Debt Instrument [Line Items]
Maximum leverage ratio				5
Match Group Credit Agreement | Minimum | Revolving Credit Facility | Match Group, Inc.
Debt Instrument [Line Items]
Minimum interest coverage ratio				2.5
2012 Senior Notes | Senior Notes | IAC
Debt Instrument [Line Items]
Remaining principal balance				$ 38,247,000		54,732,000
Repurchase and redemption of Senior Notes				16,500,000
2013 Senior Notes | Senior Notes | IAC
Debt Instrument [Line Items]
Remaining principal balance				390,214,000		500,000,000
Repurchase and redemption of Senior Notes				$ 109,800,000
2013 Senior Notes | Senior Notes | Maximum
Debt Instrument [Line Items]
Maximum leverage ratio				3
IAC Credit Facility | Revolving Credit Facility
Debt Instrument [Line Items]
Line of credit, maximum borrowing capacity				$ 300,000,000
Line of credit, amount outstanding				$ 0		$ 0
Annual commitment fee on undrawn funds, basis points				0.35%
IAC Credit Facility | Maximum | Revolving Credit Facility
Debt Instrument [Line Items]
Maximum leverage ratio				3.25

LONG-TERM DEBT - SCHEDULE OF DE

LONG-TERM DEBT - SCHEDULE OF DEBT INSTRUMENT REDEMPTION (Details) - Senior Notes - 6.375% Senior Notes due June 1, 2024 (the 2016 Match Group Senior Notes); interest payable each June 1 and December 1, which commences December 1, 2016	9 Months Ended
	Sep. 30, 2016
2,019
Debt Instrument [Line Items]
Redemption percentage	104.781%
2,020
Debt Instrument [Line Items]
Redemption percentage	103.188%
2,021
Debt Instrument [Line Items]
Redemption percentage	101.594%
2022 and thereafter
Debt Instrument [Line Items]
Redemption percentage	100.00%

ACCUMULATED OTHER COMPREHENSI58

ACCUMULATED OTHER COMPREHENSIVE LOSS (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning balance			$ 2,215,825
Total other comprehensive (loss) income, net of tax	$ (4,953)	$ (14,220)	9,106	$ (57,972)
Ending balance	1,970,199		1,970,199
Tax provision (benefit) of other comprehensive loss before reclassifications related to unrealized gains (losses) on available-for-sale securities	100	(100)	(700)	(300)
Foreign Currency Translation Adjustment
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning balance	(121,612)	(133,895)	(154,645)	(86,848)
Other comprehensive income (loss) before reclassifications, net of tax benefit (provision) related to unrealized gains (losses) on available-for-sale securities	(5,132)	(8,420)	(3,538)	(55,467)
Amounts reclassified to earnings related to unrealized gains (losses) on available-for-sale securities, net of tax (provision) benefit	0	(2,191)	9,850	(2,191)
Total other comprehensive (loss) income, net of tax	(5,132)	(10,611)	6,312	(57,658)
Reallocation of accumulated other comprehensive loss (income) related to the noncontrolling interests created in the Match Group initial public offering			21,589
Ending balance	(126,744)	(144,506)	(126,744)	(144,506)
Unrealized Gains On Available-For-Sale Securities
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning balance	4,205	3,600	2,542	(852)
Other comprehensive income (loss) before reclassifications, net of tax benefit (provision) related to unrealized gains (losses) on available-for-sale securities	114	(3,501)	4,868	788
Amounts reclassified to earnings related to unrealized gains (losses) on available-for-sale securities, net of tax (provision) benefit	(259)	(81)	(2,892)	82
Total other comprehensive (loss) income, net of tax	(145)	(3,582)	1,976	870
Reallocation of accumulated other comprehensive loss (income) related to the noncontrolling interests created in the Match Group initial public offering			(458)
Ending balance	4,060	18	4,060	18
Amounts reclassified to earnings, tax provision (benefit) (less than for 2016)	200	100	200	(100)
Accumulated Other Comprehensive Loss
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning balance	(117,407)	(130,295)	(152,103)	(87,700)
Other comprehensive income (loss) before reclassifications, net of tax benefit (provision) related to unrealized gains (losses) on available-for-sale securities	(5,018)	(11,921)	1,330	(54,679)
Amounts reclassified to earnings related to unrealized gains (losses) on available-for-sale securities, net of tax (provision) benefit	(259)	(2,272)	6,958	(2,109)
Total other comprehensive (loss) income, net of tax	(5,277)	(14,193)	8,288	(56,788)
Reallocation of accumulated other comprehensive loss (income) related to the noncontrolling interests created in the Match Group initial public offering			21,131
Ending balance	$ (122,684)	$ (144,488)	$ (122,684)	$ (144,488)

EARNINGS (LOSS) PER SHARE - COM

EARNINGS (LOSS) PER SHARE - COMPUTATION OF BASIC AND DILUTED EARNINGS PER SHARE (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Numerator: Basic
(Loss) earnings from continuing operations	$ 52,340	$ 65,026	$ (130,268)	$ 144,774
Net (earnings) loss attributable to noncontrolling interests	(9,178)	568	(13,063)	6,558
Earnings from continuing operations attributable to IAC shareholders	43,162	65,594	(143,331)	151,332
Earnings from discontinued operations attributable to IAC shareholders	0	17	0	(11)
Net earnings attributable to IAC shareholders	43,162	65,611	(143,331)	151,321
Numerator: Diluted
(Loss) earnings from continuing operations	52,340	65,026	(130,268)	144,774
Net (earnings) loss attributable to noncontrolling interests	(9,178)	568	(13,063)	6,558
Impact from Match Group's dilutive securities	(3,473)	0	0	0
Earnings from continuing operations attributable to IAC shareholders	39,689	65,594	(143,331)	151,332
Earnings from discontinued operations attributable to IAC shareholders	0	17	0	(11)
Net earnings attributable to IAC shareholders	$ 39,689	$ 65,611	$ (143,331)	$ 151,321
Denominator: Basic
Weighted average basic shares outstanding (in shares)	79,532	82,910	80,357	82,924
Denominator: Diluted
Weighted average basic shares outstanding (in shares)	79,532	82,910	80,357	82,924
Dilutive securities including subsidiary denominated equity, stock options and RSUs (in shares)	2,087	5,990	0	5,323
Denominator for earnings per share-weighted average shares (in shares)	81,619	88,900	80,357	88,247
Earnings (loss) per share attributable to IAC shareholders: Basic
Earnings (loss) per share from continuing operations (in dollars per share)	$ 0.54	$ 0.79	$ (1.78)	$ 1.82
Discontinued operations (in dollars per share)	0	0	0	0
Earnings (loss) per share (in dollars per share)	0.54	0.79	(1.78)	1.82
Earnings (loss) per share attributable to IAC shareholders: Diluted
Earnings (loss) per share from continuing operations (in dollars per share)	0.49	0.74	(1.78)	1.71
Discontinued operations (in dollars per share)	0	0	0	0
Earnings (loss) per share (in dollars per share)	$ 0.49	$ 0.74	$ (1.78)	$ 1.71

EARNINGS (LOSS) PER SHARE (Deta

EARNINGS (LOSS) PER SHARE (Details) - shares shares in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Anti-dilutive weighted average common shares
Potentially dilutive securities excluded from calculation of diluted earnings per share (in shares)			9.8
Stock Options and RSUs
Anti-dilutive weighted average common shares
Potentially dilutive securities excluded from calculation of diluted earnings per share (in shares)	3.3	1		1.3
Market-based awards and PSUs
Anti-dilutive weighted average common shares
Potentially dilutive securities excluded from calculation of diluted earnings per share (in shares)	0.3	0.5		0.5

SEGMENT INFORMATION (Details)

SEGMENT INFORMATION (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Segment Reporting Information [Line Items]
Revenue	$ 764,102	$ 838,561	$ 2,328,720	$ 2,382,205
Operating income (loss)	85,584	87,130	(145,445)	185,018
Adjusted EBITDA	138,986	141,142	336,908	324,978
Segment Assets	2,346,308		2,346,308		$ 2,502,499
Operating segments | Match Group
Segment Reporting Information [Line Items]
Revenue	316,447	268,971	902,849	752,857
Operating income (loss)	91,754	58,356	194,610	125,918
Adjusted EBITDA	110,708	82,657	275,414	179,355
Segment Assets	482,899		482,899		329,269
Operating segments | HomeAdvisor
Segment Reporting Information [Line Items]
Revenue	133,560	99,435	375,222	269,429
Operating income (loss)	12,805	6,095	26,629	3,687
Adjusted EBITDA	15,965	8,904	35,947	12,768
Segment Assets	53,930		53,930		32,112
Operating segments | Video
Segment Reporting Information [Line Items]
Revenue	59,955	60,125	162,361	147,317
Operating income (loss)	(2,663)	(5,655)	(25,187)	(36,581)
Adjusted EBITDA	(894)	(5,141)	(21,770)	(36,982)
Segment Assets	126,034		126,034		90,671
Operating segments | Applications
Segment Reporting Information [Line Items]
Revenue	142,782	193,278	445,735	581,546
Operating income (loss)	29,240	46,539	75,839	138,076
Adjusted EBITDA	34,575	47,901	94,715	142,545
Segment Assets	97,899		97,899		108,997
Operating segments | Publishing
Segment Reporting Information [Line Items]
Revenue	74,902	178,701	326,195	512,173
Operating income (loss)	(14,562)	14,149	(324,720)	43,685
Adjusted EBITDA	(6,208)	21,075	(6,639)	65,065
Segment Assets	464,233		464,233		390,951
Operating segments | Other
Segment Reporting Information [Line Items]
Revenue	36,598	38,173	116,714	119,344
Operating income (loss)	(1,511)	195	(3,299)	(745)
Adjusted EBITDA	(824)	1,596	(709)	3,196
Segment Assets	28,076		28,076		64,550
Inter-segment eliminations
Segment Reporting Information [Line Items]
Revenue	(142)	(122)	(356)	(461)
Corporate
Segment Reporting Information [Line Items]
Operating income (loss)	(29,479)	(32,549)	(89,317)	(89,022)
Adjusted EBITDA	(14,336)	$ (15,850)	(40,050)	$ (40,969)
Segment Assets	$ 1,093,237		$ 1,093,237		$ 1,485,949

SEGMENT INFORMATION - SCHEDULE

SEGMENT INFORMATION - SCHEDULE OF GEOGRAPHIC INFORMATION ABOUT REVENUE AND LONG-LIVED ASSETS (Details 2) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Revenue and long-lived assets by geography
Revenue	$ 764,102	$ 838,561	$ 2,328,720	$ 2,382,205
Long-lived assets (excluding goodwill and intangible assets)	317,277		317,277		$ 302,817
Reportable Geographical Components | United States
Revenue and long-lived assets by geography
Revenue	567,132	619,297	1,721,348	1,755,534
Long-lived assets (excluding goodwill and intangible assets)	292,586		292,586		279,913
Reportable Geographical Components | All Other Countries
Revenue and long-lived assets by geography
Revenue	196,970	$ 219,264	607,372	$ 626,671
Long-lived assets (excluding goodwill and intangible assets)	$ 24,691		$ 24,691		$ 22,904

SEGMENT INFORMATION - SCHEDUL63

SEGMENT INFORMATION - SCHEDULE OF RECONCILIATION OF ADJUSTED EBITDA TO OPERATING INCOME (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Segment Reporting, Other Significant Reconciling Item [Line Items]
Operating income (loss)	$ 85,584		$ 87,130	$ (145,445)	$ 185,018
Stock-Based Compensation Expense	23,661		27,009	82,610	71,869
Depreciation	17,951		15,625	51,321	46,693
Amortization of intangibles	14,267		12,338	65,062	39,304
Acquisition-related Contingent Consideration Fair Value Adjustments	(2,477)		(960)	7,993	(17,906)
Goodwill impairment	0	$ 275,400	0	275,367	0
Adjusted EBITDA	138,986		141,142	336,908	324,978
Interest expense	(27,118)		(15,992)	(82,622)	(45,270)
Other income, net	11,700		34,398	20,405	39,748
Earnings (loss) from continuing operations before income taxes	70,166		105,536	(207,662)	179,496
Income tax benefit (provision)	(17,826)		(40,510)	77,394	(34,722)
Earnings (loss) from continuing operations	52,340		65,026	(130,268)	144,774
Earnings (loss) from discontinued operations, net of tax	0		17	0	(11)
Net earnings (loss)	52,340		65,043	(130,268)	144,763
Net (earnings) loss attributable to noncontrolling interests	(9,178)		568	(13,063)	6,558
Net earnings (loss) attributable to IAC shareholders	43,162		65,611	(143,331)	151,321
Operating segments
Segment Reporting, Other Significant Reconciling Item [Line Items]
Goodwill impairment				275,367
Operating segments | Match Group
Segment Reporting, Other Significant Reconciling Item [Line Items]
Operating income (loss)	91,754		58,356	194,610	125,918
Stock-Based Compensation Expense	11,145		13,057	41,341	30,982
Depreciation	8,032		6,137	22,609	19,804
Amortization of intangibles	4,906		4,352	19,577	14,130
Acquisition-related Contingent Consideration Fair Value Adjustments	(5,129)		755	(2,723)	(11,479)
Goodwill impairment				0
Adjusted EBITDA	110,708		82,657	275,414	179,355
Operating segments | HomeAdvisor
Segment Reporting, Other Significant Reconciling Item [Line Items]
Operating income (loss)	12,805		6,095	26,629	3,687
Stock-Based Compensation Expense	408		410	1,223	1,250
Depreciation	2,026		1,627	5,824	4,767
Amortization of intangibles	726		772	2,271	3,064
Acquisition-related Contingent Consideration Fair Value Adjustments	0		0	0	0
Goodwill impairment				0
Adjusted EBITDA	15,965		8,904	35,947	12,768
Operating segments | Video
Segment Reporting, Other Significant Reconciling Item [Line Items]
Operating income (loss)	(2,663)		(5,655)	(25,187)	(36,581)
Stock-Based Compensation Expense	640		50	640	344
Depreciation	438		289	1,313	713
Amortization of intangibles	691		377	1,656	1,179
Acquisition-related Contingent Consideration Fair Value Adjustments	0		(202)	(192)	(2,637)
Goodwill impairment				0
Adjusted EBITDA	(894)		(5,141)	(21,770)	(36,982)
Operating segments | Applications
Segment Reporting, Other Significant Reconciling Item [Line Items]
Operating income (loss)	29,240		46,539	75,839	138,076
Stock-Based Compensation Expense	0		0	0	0
Depreciation	1,073		1,302	3,304	3,532
Amortization of intangibles	1,519		1,573	4,573	4,727
Acquisition-related Contingent Consideration Fair Value Adjustments	2,743		(1,513)	10,999	(3,790)
Goodwill impairment				0
Adjusted EBITDA	34,575		47,901	94,715	142,545
Operating segments | Publishing
Segment Reporting, Other Significant Reconciling Item [Line Items]
Operating income (loss)	(14,562)		14,149	(324,720)	43,685
Stock-Based Compensation Expense	0		0	0	0
Depreciation	2,029		2,363	6,366	7,293
Amortization of intangibles	6,325		4,563	36,348	14,087
Acquisition-related Contingent Consideration Fair Value Adjustments	0		0	0	0
Goodwill impairment				275,367
Adjusted EBITDA	(6,208)		21,075	(6,639)	65,065
Operating segments | Other
Segment Reporting, Other Significant Reconciling Item [Line Items]
Operating income (loss)	(1,511)		195	(3,299)	(745)
Stock-Based Compensation Expense	0		0	0	0
Depreciation	678		700	2,044	1,824
Amortization of intangibles	100		701	637	2,117
Acquisition-related Contingent Consideration Fair Value Adjustments	(91)		0	(91)	0
Goodwill impairment				0
Adjusted EBITDA	(824)		1,596	(709)	3,196
Corporate
Segment Reporting, Other Significant Reconciling Item [Line Items]
Operating income (loss)	(29,479)		(32,549)	(89,317)	(89,022)
Stock-Based Compensation Expense	11,468		13,492	39,406	39,293
Depreciation	3,675		3,207	9,861	8,760
Amortization of intangibles	0		0	0	0
Acquisition-related Contingent Consideration Fair Value Adjustments	0		0	0	0
Goodwill impairment				0
Adjusted EBITDA	$ (14,336)		$ (15,850)	$ (40,050)	$ (40,969)

SEGMENT INFORMATION - SCHEDUL64

SEGMENT INFORMATION - SCHEDULE OF RECONCILIATION OF SEGMENT ASSETS TO TOTAL ASSETS (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Segment Reporting, Asset Reconciling Item [Line Items]
Segment Assets	$ 2,346,308	$ 2,502,499
Goodwill	1,942,556	2,245,364
Indefinite-Lived Intangible Assets	337,429	380,137
Intangible assets with definite lives, net	44,867	60,691
TOTAL ASSETS	4,671,160	5,188,691
Operating segments
Segment Reporting, Asset Reconciling Item [Line Items]
Goodwill	1,942,556	2,245,364
Operating segments | Match Group
Segment Reporting, Asset Reconciling Item [Line Items]
Segment Assets	482,899	329,269
Goodwill	1,311,961	1,293,109
Indefinite-Lived Intangible Assets	248,244	243,697
Intangible assets with definite lives, net	13,280	32,711
TOTAL ASSETS	2,056,384	1,898,786
Operating segments | HomeAdvisor
Segment Reporting, Asset Reconciling Item [Line Items]
Segment Assets	53,930	32,112
Goodwill	150,451	150,251
Indefinite-Lived Intangible Assets	600	600
Intangible assets with definite lives, net	3,472	5,727
TOTAL ASSETS	208,453	188,690
Operating segments | Video
Segment Reporting, Asset Reconciling Item [Line Items]
Segment Assets	126,034	90,671
Goodwill	25,239	15,590
Indefinite-Lived Intangible Assets	1,800	1,800
Intangible assets with definite lives, net	6,687	3,343
TOTAL ASSETS	159,760	111,404
Operating segments | Applications
Segment Reporting, Asset Reconciling Item [Line Items]
Segment Assets	97,899	108,997
Goodwill	447,242	447,242
Indefinite-Lived Intangible Assets	60,600	60,600
Intangible assets with definite lives, net	3,392	7,964
TOTAL ASSETS	609,133	624,803
Operating segments | Publishing
Segment Reporting, Asset Reconciling Item [Line Items]
Segment Assets	464,233	390,951
Goodwill	0	277,192
Indefinite-Lived Intangible Assets	15,005	59,805
Intangible assets with definite lives, net	18,036	7,849
TOTAL ASSETS	497,274	735,797
Operating segments | Other
Segment Reporting, Asset Reconciling Item [Line Items]
Segment Assets	28,076	64,550
Goodwill	7,663	61,980
Indefinite-Lived Intangible Assets	11,180	13,635
Intangible assets with definite lives, net	0	3,097
TOTAL ASSETS	46,919	143,262
Corporate
Segment Reporting, Asset Reconciling Item [Line Items]
Segment Assets	1,093,237	1,485,949
Goodwill	0	0
Indefinite-Lived Intangible Assets	0	0
Intangible assets with definite lives, net	0	0
TOTAL ASSETS	$ 1,093,237	$ 1,485,949

CONSOLIDATED FINANCIAL STATEM65

CONSOLIDATED FINANCIAL STATEMENT DETAILS (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Mar. 18, 2016	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Foreign currency exchange gains			$ 10,898	$ 314	$ 24,037	$ 4,851
Gains on sale of businesses and investments, net			279	379	13,416	523
Interest income			1,051	990	3,813	3,463
Gain on real estate transaction			0	33,586	0	33,586
Impairment on long-term investments			(2,192)	(804)	(4,894)	(1,304)
Other			1,733	(67)	(1,729)	(1,371)
Total			11,700	34,398	20,405	39,748
Disposal Group, Disposed of by Sale, Not Discontinued Operations | PriceRunner
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain (loss) related to sale of business		$ 12,000
Disposal group, revenue							$ 32,300
Disposal group, operating income (loss)							9,700
Disposal group, adjusted EBITDA (loss)							13,000
Depreciation of equipment							400
Amortization of intangibles							2,900
Disposal Group, Disposed of by Sale, Not Discontinued Operations | ASKfm
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain (loss) related to sale of business	$ (3,800)
Disposal group, revenue							10,900
Disposal group, operating income (loss)							(9,100)
Disposal group, adjusted EBITDA (loss)							(6,100)
Depreciation of equipment							1,100
Amortization of intangibles							$ 2,000
Match Group Term Loan
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Loss on redemption and repurchase of debt			0	0	(11,056)	0
IAC Senior Notes
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Loss on redemption and repurchase of debt			$ (69)	$ 0	$ (3,182)	$ 0

SUPPLEMENTAL CASH FLOW INFORM66

SUPPLEMENTAL CASH FLOW INFORMATION (Details) $ in Millions	9 Months Ended
	Sep. 30, 2015USD ($)
Supplemental Cash Flow Elements [Abstract]
Acquisition-related contingent consideration liabilities	$ 27.1

CONTINGENCIES (Details)

CONTINGENCIES (Details)	9 Months Ended
	Sep. 30, 2016lawsuit
Loss Contingency [Abstract]
Minimum number of lawsuits that could have material impact on the liquidity, results of operations, or financial condition	1

GUARANTOR AND NON-GUARANTOR F68

GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION - BALANCE SHEET (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015	Sep. 30, 2015	Dec. 31, 2014
ASSETS
Cash and cash equivalents	$ 1,189,784	$ 1,481,447	$ 766,448	$ 990,405
Marketable securities	177,862	39,200
Accounts receivable, net	199,328	250,077
Other current assets	232,556	174,286
Intercompany receivables	0	0
Property and equipment, net	317,277	302,817
Goodwill	1,942,556	2,245,364
Intangible assets, net	382,296	440,828
Investment in subsidiaries	0	0
Other non-current assets	229,501	254,672
TOTAL ASSETS	4,671,160	5,188,691
LIABILITIES AND SHAREHOLDERS' EQUITY
Current portion of long-term debt	0	40,000
Accounts payable, trade	72,268	86,883
Other current liabilities	630,321	641,663
Long-term debt, net of current portion	1,641,285	1,726,954
Income taxes payable	35,800	33,692
Intercompany liabilities	0	0
Other long-term liabilities	290,127	413,283
Redeemable noncontrolling interests	31,160	30,391
IAC shareholders' equity	1,863,866	1,804,526
Noncontrolling interests	106,333	411,299
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	4,671,160	5,188,691
Eliminations
ASSETS
Cash and cash equivalents	0	0
Marketable securities	0	0
Accounts receivable, net	0	0
Other current assets	0	0
Intercompany receivables	(1,731,562)	(1,600,470)
Property and equipment, net	0	0
Goodwill	0	0
Intangible assets, net	0	0
Investment in subsidiaries	(4,122,614)	(3,595,366)
Other non-current assets	(111,048)	(14,992)
TOTAL ASSETS	(5,965,224)	(5,210,828)
LIABILITIES AND SHAREHOLDERS' EQUITY
Current portion of long-term debt		0
Accounts payable, trade	0	0
Other current liabilities	0	0
Long-term debt, net of current portion	0	0
Income taxes payable	0	0
Intercompany liabilities	(1,731,562)	(1,600,470)
Other long-term liabilities	(111,048)	(14,992)
Redeemable noncontrolling interests	0	0
IAC shareholders' equity	(4,122,614)	(3,595,366)
Noncontrolling interests	0	0
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	(5,965,224)	(5,210,828)
IAC
ASSETS
Cash and cash equivalents	521,042	1,073,053	357,590	762,231
Marketable securities	177,862	27,578
Accounts receivable, net	0	33
Other current assets	82,397	30,813
Intercompany receivables	0	0
Property and equipment, net	4,733	4,432
Goodwill	0	0
Intangible assets, net	0	0
Investment in subsidiaries	3,547,903	3,128,765
Other non-current assets	51,325	84,368
TOTAL ASSETS	4,385,262	4,349,042
LIABILITIES AND SHAREHOLDERS' EQUITY
Current portion of long-term debt		0
Accounts payable, trade	2,737	4,711
Other current liabilities	34,583	62,833
Long-term debt, net of current portion	425,739	550,083
Income taxes payable	109	152
Intercompany liabilities	1,731,562	1,600,470
Other long-term liabilities	326,666	326,267
Redeemable noncontrolling interests	0	0
IAC shareholders' equity	1,863,866	1,804,526
Noncontrolling interests	0	0
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	4,385,262	4,349,042
Guarantor Subsidiaries
ASSETS
Cash and cash equivalents	0	0	0	0
Marketable securities	0	0
Accounts receivable, net	89,703	115,280
Other current assets	44,116	46,128
Intercompany receivables	683,232	637,324
Property and equipment, net	191,689	198,890
Goodwill	529,403	776,569
Intangible assets, net	100,634	135,817
Investment in subsidiaries	574,711	466,601
Other non-current assets	103,727	11,258
TOTAL ASSETS	2,317,215	2,387,867
LIABILITIES AND SHAREHOLDERS' EQUITY
Current portion of long-term debt		0
Accounts payable, trade	38,397	42,104
Other current liabilities	114,630	140,077
Long-term debt, net of current portion	0	0
Income taxes payable	3,381	3,435
Intercompany liabilities	0	0
Other long-term liabilities	19,138	18,160
Redeemable noncontrolling interests	0	0
IAC shareholders' equity	2,141,669	2,184,091
Noncontrolling interests	0	0
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	2,317,215	2,387,867
Non-Guarantor Subsidiaries
ASSETS
Cash and cash equivalents	668,742	408,394	$ 408,858	$ 228,174
Marketable securities	0	11,622
Accounts receivable, net	109,625	134,764
Other current assets	106,043	97,345
Intercompany receivables	1,048,330	963,146
Property and equipment, net	120,855	99,495
Goodwill	1,413,153	1,468,795
Intangible assets, net	281,662	305,011
Investment in subsidiaries	0	0
Other non-current assets	185,497	174,038
TOTAL ASSETS	3,933,907	3,662,610
LIABILITIES AND SHAREHOLDERS' EQUITY
Current portion of long-term debt		40,000
Accounts payable, trade	31,134	40,068
Other current liabilities	481,108	438,753
Long-term debt, net of current portion	1,215,546	1,176,871
Income taxes payable	32,310	30,105
Intercompany liabilities	0	0
Other long-term liabilities	55,371	83,848
Redeemable noncontrolling interests	31,160	30,391
IAC shareholders' equity	1,980,945	1,411,275
Noncontrolling interests	106,333	411,299
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 3,933,907	$ 3,662,610

GUARANTOR AND NON-GUARANTOR F69

GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION - STATEMENT OF OPERATIONS (Details2) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Condensed Financial Statements, Captions [Line Items]
Revenue	$ 764,102		$ 838,561	$ 2,328,720	$ 2,382,205
Operating costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	179,131		199,377	543,262	564,077
Selling and marketing expense	292,393		343,110	970,259	1,030,302
General and administrative expense	128,829		134,122	417,206	378,265
Product development expense	45,947		46,859	151,688	138,546
Depreciation	17,951		15,625	51,321	46,693
Amortization of intangibles	14,267		12,338	65,062	39,304
Goodwill impairment	0	$ 275,400	0	275,367	0
Total operating costs and expenses	678,518		751,431	2,474,165	2,197,187
Operating income (loss)	85,584		87,130	(145,445)	185,018
Equity in earnings (losses) of unconsolidated affiliates	0		0	0	0
Interest expense	(27,118)		(15,992)	(82,622)	(45,270)
Other income, net	11,700		34,398	20,405	39,748
Earnings (loss) from continuing operations before income taxes	70,166		105,536	(207,662)	179,496
Income tax benefit (provision)	(17,826)		(40,510)	77,394	(34,722)
Earnings (loss) from continuing operations	52,340		65,026	(130,268)	144,774
Earnings (loss) from discontinued operations, net of tax	0		17	0	(11)
Net earnings (loss)	52,340		65,043	(130,268)	144,763
Net (earnings) loss attributable to noncontrolling interests	(9,178)		568	(13,063)	6,558
Net earnings (loss) attributable to IAC shareholders	43,162		65,611	(143,331)	151,321
Comprehensive income (loss) attributable to IAC shareholders	37,885		51,418	(135,043)	94,533
Eliminations
Condensed Financial Statements, Captions [Line Items]
Revenue	(3,449)		(2,408)	(10,212)	(7,627)
Operating costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	1,022		(266)	(221)	(706)
Selling and marketing expense	(4,576)		(2,151)	(10,112)	(6,944)
General and administrative expense	105		9	121	23
Product development expense	0		0	0	0
Depreciation	0		0	0	0
Amortization of intangibles	0		0	0	0
Goodwill impairment				0
Total operating costs and expenses	(3,449)		(2,408)	(10,212)	(7,627)
Operating income (loss)	0		0	0	0
Equity in earnings (losses) of unconsolidated affiliates	(48,984)		(117,218)	78,644	(258,017)
Interest expense	0		0	0	0
Other income, net	0		0	0	0
Earnings (loss) from continuing operations before income taxes	(48,984)		(117,218)	78,644	(258,017)
Income tax benefit (provision)	0		0	0	0
Earnings (loss) from continuing operations	(48,984)		(117,218)	78,644	(258,017)
Earnings (loss) from discontinued operations, net of tax	0		1	0	(2)
Net earnings (loss)	(48,984)		(117,217)	78,644	(258,019)
Net (earnings) loss attributable to noncontrolling interests	0		0	0	0
Net earnings (loss) attributable to IAC shareholders	(48,984)		(117,217)	78,644	(258,019)
Comprehensive income (loss) attributable to IAC shareholders	(44,157)		(108,152)	55,161	(196,781)
IAC
Condensed Financial Statements, Captions [Line Items]
Revenue	0		0	0	0
Operating costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	219		307	811	846
Selling and marketing expense	546		1,250	2,306	3,315
General and administrative expense	22,375		37,186	66,208	95,192
Product development expense	1,009		2,408	4,127	6,915
Depreciation	422		613	1,274	1,440
Amortization of intangibles	0		0	0	0
Goodwill impairment				0
Total operating costs and expenses	24,571		41,764	74,726	107,708
Operating income (loss)	(24,571)		(41,764)	(74,726)	(107,708)
Equity in earnings (losses) of unconsolidated affiliates	71,553		90,703	(45,114)	228,634
Interest expense	(6,362)		(12,995)	(20,776)	(38,977)
Other income, net	(6,334)		24,590	(35,306)	7,731
Earnings (loss) from continuing operations before income taxes	34,286		60,534	(175,922)	89,680
Income tax benefit (provision)	8,876		5,060	32,591	61,652
Earnings (loss) from continuing operations	43,162		65,594	(143,331)	151,332
Earnings (loss) from discontinued operations, net of tax	0		17	0	(11)
Net earnings (loss)	43,162		65,611	(143,331)	151,321
Net (earnings) loss attributable to noncontrolling interests	0		0	0	0
Net earnings (loss) attributable to IAC shareholders	43,162		65,611	(143,331)	151,321
Comprehensive income (loss) attributable to IAC shareholders	37,885		51,418	(135,043)	94,533
Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Revenue	320,860		410,048	1,028,339	1,222,403
Operating costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	64,470		77,080	206,661	243,867
Selling and marketing expense	160,370		218,693	531,976	636,849
General and administrative expense	40,436		42,830	124,150	116,913
Product development expense	19,661		20,682	64,177	62,254
Depreciation	7,693		6,973	21,881	20,353
Amortization of intangibles	6,100		4,202	35,183	12,565
Goodwill impairment				253,245
Total operating costs and expenses	298,730		370,460	1,237,273	1,092,801
Operating income (loss)	22,130		39,588	(208,934)	129,602
Equity in earnings (losses) of unconsolidated affiliates	(22,569)		26,515	(33,530)	29,383
Interest expense	0		(2,929)	0	(6,127)
Other income, net	4,948		1,049	10,926	26,682
Earnings (loss) from continuing operations before income taxes	4,509		64,223	(231,538)	179,540
Income tax benefit (provision)	(10,104)		(13,779)	70,073	(58,154)
Earnings (loss) from continuing operations	(5,595)		50,444	(161,465)	121,386
Earnings (loss) from discontinued operations, net of tax	0		0	0	0
Net earnings (loss)	(5,595)		50,444	(161,465)	121,386
Net (earnings) loss attributable to noncontrolling interests	0		0	0	0
Net earnings (loss) attributable to IAC shareholders	(5,595)		50,444	(161,465)	121,386
Comprehensive income (loss) attributable to IAC shareholders	(5,551)		51,180	(142,528)	117,637
Non-Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Revenue	446,691		430,921	1,310,593	1,167,429
Operating costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	113,420		122,256	336,011	320,070
Selling and marketing expense	136,053		125,318	446,089	397,082
General and administrative expense	65,913		54,097	226,727	166,137
Product development expense	25,277		23,769	83,384	69,377
Depreciation	9,836		8,039	28,166	24,900
Amortization of intangibles	8,167		8,136	29,879	26,739
Goodwill impairment				22,122
Total operating costs and expenses	358,666		341,615	1,172,378	1,004,305
Operating income (loss)	88,025		89,306	138,215	163,124
Equity in earnings (losses) of unconsolidated affiliates	0		0	0	0
Interest expense	(20,756)		(68)	(61,846)	(166)
Other income, net	13,086		8,759	44,785	5,335
Earnings (loss) from continuing operations before income taxes	80,355		97,997	121,154	168,293
Income tax benefit (provision)	(16,598)		(31,791)	(25,270)	(38,220)
Earnings (loss) from continuing operations	63,757		66,206	95,884	130,073
Earnings (loss) from discontinued operations, net of tax	0		(1)	0	2
Net earnings (loss)	63,757		66,205	95,884	130,075
Net (earnings) loss attributable to noncontrolling interests	(9,178)		568	(13,063)	6,558
Net earnings (loss) attributable to IAC shareholders	54,579		66,773	82,821	136,633
Comprehensive income (loss) attributable to IAC shareholders	$ 49,708		$ 56,972	$ 87,367	$ 79,144

GUARANTOR AND NON-GUARANTOR F70

GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION - STATEMENT OF CASH FLOWS (Details3) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Condensed Cash Flow Statements, Captions [Line Items]
Net cash (used in) provided by operating activities attributable to continuing operations	$ 161,582	$ 184,107
Cash flows from investing activities attributable to continuing operations:
Acquisitions, net of cash acquired	(2,524)	(43,286)
Capital expenditures	(62,739)	(44,558)
Investments in time deposits	(87,500)	0
Proceeds from maturities of time deposits	87,500	0
Proceeds from maturities and sales of marketable debt securities	79,210	192,928
Purchases of marketable debt securities	(229,246)	(93,134)
Purchases of investments	(7,211)	(25,073)
Net proceeds from the sale of businesses and investments	110,536	8,551
Other, net	5,562	(4,095)
Net cash used in investing activities attributable to continuing operations	(106,412)	(8,667)
Cash flows from financing activities attributable to continuing operations:
Purchase of treasury stock	(247,256)	(200,000)
Proceeds from Match Group 2016 Senior Notes offering	400,000	0
Debt issuance costs	(5,048)	0
Dividends	0	(84,947)
Redemption and repurchase of Senior Notes	(126,271)	0
Issuance of IAC common stock pursuant to stock-based awards, net of withholding taxes	(7,148)	(40,197)
Issuance of Match Group common stock pursuant to stock-based awards, net of withholding taxes	467	0
Excess tax benefits from stock-based awards	43,131	49,147
Purchase of noncontrolling interests	(2,529)	(29,899)
Acquisition-related contingent consideration payments	(2,180)	(5,712)
Decrease in restricted cash related to bond redemptions	20,000	0
Intercompany	0	0
Other, net	(766)	512
Net cash used in financing activities attributable to continuing operations	(337,600)	(391,096)
Total cash used in continuing operations	(282,430)	(215,656)
Total cash (used in) provided by discontinued operations	0	(190)
Effect of exchange rate changes on cash and cash equivalents	(9,233)	(8,111)
Net decrease in cash and cash equivalents	(291,663)	(223,957)
Cash and cash equivalents at beginning of period	1,481,447	990,405
Cash and cash equivalents at end of period	1,189,784	766,448
IAC
Condensed Cash Flow Statements, Captions [Line Items]
Net cash (used in) provided by operating activities attributable to continuing operations	(77,595)	(114,559)
Cash flows from investing activities attributable to continuing operations:
Acquisitions, net of cash acquired	0	0
Capital expenditures	(343)	(1,051)
Investments in time deposits	0
Proceeds from maturities of time deposits	0
Proceeds from maturities and sales of marketable debt securities	79,210	192,928
Purchases of marketable debt securities	(229,246)	(93,134)
Purchases of investments	0	0
Net proceeds from the sale of businesses and investments	15,401	1,277
Other, net	0	3,613
Net cash used in investing activities attributable to continuing operations	(134,978)	103,633
Cash flows from financing activities attributable to continuing operations:
Purchase of treasury stock	(247,256)	(200,000)
Proceeds from Match Group 2016 Senior Notes offering	0
Debt issuance costs	0
Dividends		(84,947)
Redemption and repurchase of Senior Notes	(126,271)
Issuance of IAC common stock pursuant to stock-based awards, net of withholding taxes	(7,148)	(40,197)
Issuance of Match Group common stock pursuant to stock-based awards, net of withholding taxes	0
Excess tax benefits from stock-based awards	17,202	17,862
Purchase of noncontrolling interests	(1,400)	0
Acquisition-related contingent consideration payments	0	0
Decrease in restricted cash related to bond redemptions	20,000
Intercompany	5,435	(86,407)
Other, net		166
Net cash used in financing activities attributable to continuing operations	(339,438)	(393,523)
Total cash used in continuing operations	(552,011)	(404,449)
Total cash (used in) provided by discontinued operations		(192)
Effect of exchange rate changes on cash and cash equivalents	0	0
Net decrease in cash and cash equivalents	(552,011)	(404,641)
Cash and cash equivalents at beginning of period	1,073,053	762,231
Cash and cash equivalents at end of period	521,042	357,590
Guarantor Subsidiaries
Condensed Cash Flow Statements, Captions [Line Items]
Net cash (used in) provided by operating activities attributable to continuing operations	130,121	151,626
Cash flows from investing activities attributable to continuing operations:
Acquisitions, net of cash acquired	0	(2,574)
Capital expenditures	(16,134)	(16,978)
Investments in time deposits	0
Proceeds from maturities of time deposits	0
Proceeds from maturities and sales of marketable debt securities	0	0
Purchases of marketable debt securities	0	0
Purchases of investments	0	0
Net proceeds from the sale of businesses and investments	1,779	0
Other, net	158	48
Net cash used in investing activities attributable to continuing operations	(14,197)	(19,504)
Cash flows from financing activities attributable to continuing operations:
Purchase of treasury stock	0	0
Proceeds from Match Group 2016 Senior Notes offering	0
Debt issuance costs	0
Dividends		0
Redemption and repurchase of Senior Notes	0
Issuance of IAC common stock pursuant to stock-based awards, net of withholding taxes	0	0
Issuance of Match Group common stock pursuant to stock-based awards, net of withholding taxes	0
Excess tax benefits from stock-based awards	0	0
Purchase of noncontrolling interests	0	0
Acquisition-related contingent consideration payments	(351)	(202)
Decrease in restricted cash related to bond redemptions	0
Intercompany	(115,573)	(51,920)
Other, net	0	0
Net cash used in financing activities attributable to continuing operations	(115,924)	(132,122)
Total cash used in continuing operations	0	0
Total cash (used in) provided by discontinued operations		0
Effect of exchange rate changes on cash and cash equivalents	0	0
Net decrease in cash and cash equivalents	0	0
Cash and cash equivalents at beginning of period	0	0
Cash and cash equivalents at end of period	0	0
Non-Guarantor Subsidiaries
Condensed Cash Flow Statements, Captions [Line Items]
Net cash (used in) provided by operating activities attributable to continuing operations	109,056	147,040
Cash flows from investing activities attributable to continuing operations:
Acquisitions, net of cash acquired	(2,524)	(40,712)
Capital expenditures	(46,262)	(26,529)
Investments in time deposits	(87,500)
Proceeds from maturities of time deposits	87,500
Proceeds from maturities and sales of marketable debt securities	0	0
Purchases of marketable debt securities	0	0
Purchases of investments	(7,211)	(25,073)
Net proceeds from the sale of businesses and investments	93,356	7,274
Other, net	5,404	(7,756)
Net cash used in investing activities attributable to continuing operations	42,763	(92,796)
Cash flows from financing activities attributable to continuing operations:
Purchase of treasury stock	0	0
Proceeds from Match Group 2016 Senior Notes offering	400,000
Debt issuance costs	(5,048)
Dividends		0
Redemption and repurchase of Senior Notes	0
Issuance of IAC common stock pursuant to stock-based awards, net of withholding taxes	0	0
Issuance of Match Group common stock pursuant to stock-based awards, net of withholding taxes	467
Excess tax benefits from stock-based awards	25,929	31,285
Purchase of noncontrolling interests	(1,129)	(29,899)
Acquisition-related contingent consideration payments	(1,829)	(5,510)
Decrease in restricted cash related to bond redemptions	0
Intercompany	110,138	138,327
Other, net	(766)	346
Net cash used in financing activities attributable to continuing operations	117,762	134,549
Total cash used in continuing operations	269,581	188,793
Total cash (used in) provided by discontinued operations		2
Effect of exchange rate changes on cash and cash equivalents	(9,233)	(8,111)
Net decrease in cash and cash equivalents	260,348	180,684
Cash and cash equivalents at beginning of period	408,394	228,174
Cash and cash equivalents at end of period	668,742	408,858
Match Group Term Loan
Cash flows from financing activities attributable to continuing operations:
Principal payments on debt	(410,000)	0
Match Group Term Loan | IAC
Cash flows from financing activities attributable to continuing operations:
Principal payments on debt	0
Match Group Term Loan | Guarantor Subsidiaries
Cash flows from financing activities attributable to continuing operations:
Principal payments on debt	0
Match Group Term Loan | Non-Guarantor Subsidiaries
Cash flows from financing activities attributable to continuing operations:
Principal payments on debt	(410,000)
Liberty Bonds
Cash flows from financing activities attributable to continuing operations:
Principal payments on debt	$ 0	(80,000)
Liberty Bonds | IAC
Cash flows from financing activities attributable to continuing operations:
Principal payments on debt		0
Liberty Bonds | Guarantor Subsidiaries
Cash flows from financing activities attributable to continuing operations:
Principal payments on debt		(80,000)
Liberty Bonds | Non-Guarantor Subsidiaries
Cash flows from financing activities attributable to continuing operations:
Principal payments on debt		$ 0